论文部分内容阅读
目前我国对在国内提供商品和劳务的行为征收的税种主要有增值税、消费税和营业税,即所谓流转税。流转税收入占税收收入比例约为70%。随着社会主义市场经济的不断完善和社会主义法制建设的日益健全,改革完善流转税制的任务日渐紧迫。由于流转税对经济的影响关系到国家经济实力、企业竞争能力、政府间财权事权分配等一系列战略问题。因此,流转税制的改革要有利于增强企业在国内和国际上的竞争力,促进投资和产品出口;有利
At present, China’s taxation on the acts of providing goods and services in China mainly includes value-added tax, consumption tax and business tax, so-called turnover tax. Turnover tax revenue tax revenue accounted for about 70%. With the continuous improvement of the socialist market economy and the sound development of the socialist legal system, the task of reforming and improving the circulation tax system has become increasingly urgent. As the impact of turnover taxes on the economy relates to a series of strategic issues concerning the national economic strength, the competitiveness of enterprises and the distribution of intergovernmental fiscal powers and powers. Therefore, the reform of the circulation tax system should be conducive to enhancing the domestic and international competitiveness of enterprises and promoting investment and product exports.