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八、城市维护建设税城市维护建设税是1985年新设置的税种。开征这个新税可以扩大和稳定城市维护建设资金的来源,为加强城市维护建设从财力上提供保证。企业向地方政府交纳城市维护建设税,也反映出企业对城市维护建设所尽的义务。因此,有关城市、县城和镇,应把这笔税收用于城市公用事业和公共设
Eight, urban maintenance and construction tax Urban maintenance and construction tax is the new tax set in 1985. The introduction of this new tax can expand and stabilize the sources of capital for urban maintenance and construction and provide a financial guarantee for strengthening urban maintenance and construction. Enterprises to the local government to pay the city maintenance and construction tax, but also reflects the business of urban maintenance and construction obligations. Therefore, the relevant cities, counties and towns should use this tax for urban public utilities and public facilities