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一、运输业税负不统一,相差悬殊.现行定税额是1992年下发的,随着经济的发展和物价的不断提高,原来的定税额与目前的经济形势已不相适应,特别是不适应新税制的要求,新税制对个体户开征了个人所得税,而老税制对个体户的生产、经营所得征的是个体工商业户所得税,且原来核定的税额也未含所得税,故亟待出台运输业新的征税标准.笔者认为新的征税标准应制定一个幅度税额,以便于基层税务机关根据各自的实际情况掌握.
First, the transport tax burden is not uniform, the disparity between the current tax is issued in 1992, with the economic development and rising prices, the original fixed tax and the current economic situation has not adapted, especially not To adapt to the requirements of the new tax system, the new tax system imposes personal income tax on self-employed individuals. However, the income tax of individual industrial and commercial households is imposed on the production and operation of self-employed taxpayers in the old tax system, and the tax amount originally approved does not include income tax. Therefore, I believe that the new tax standards should be developed a range of tax, so that the tax authorities at the grassroots level to grasp according to their actual situation.