论文部分内容阅读
(一)自今年1月1日起实施的以增值税为中心的新税制,是我国经济体制改革中的一项重要内容。新税制不仅克服了传统的流转税制对已纳税销售额重复征税、税上加税的弊端,使同一产品不受生产和流通环节多少的影响,始终保持同等的税收含量,不致出现应税产品因生产环节变化税负时轻时重的问题;而且仍然保持了流转税征收范围广泛和收入及时、均衡、稳定的特点,从而体现了税制与市场机制相统一的原则。有利于鼓励企业按照经济效益原则,选择最佳的生产经营形式参与竞争,同时也符合
(1) The new tax system centered on value-added tax, implemented since January 1 this year, is an important part of China’s economic restructuring. The new tax system not only overcomes the drawbacks of the traditional turnover tax system of double taxation of tax paid sales and tax increases, so that the same product will not be affected by the production and circulation links, and the tax revenue will remain the same all the time and taxable products will not appear Due to the light and heavy problems in the production tax change; but still maintained the characteristics of the circulation tax levying a wide range of income and timely, balanced and stable, thus reflecting the tax system and the principle of unification of the market mechanism. It is conducive to encouraging enterprises to choose the best form of production and management to compete in accordance with the principle of economic benefits,