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从1994年1月1日起,我国已开始实施新的税收制度。涉外税制改革,作为这次税制改革的重要组成部分,不仅引起了广大外商投资企业和外国投资者的普遍关心,而且也引起了世界各国政府和朋友们的关注。最近,记者就这次涉外税制改革的有关问题采访了山东省税务局局长崔俊慧。问:这次新税制改革,我国为什么要同步进行涉外税制的改革?答:应该说,我国八十年代初期建立的流转税制模式与当时中国经济体制改革的要求和经济发展的需要是基本适应的。发挥了调节企业盈利水平悬殊的作用,缓解了价格不合理的矛盾,推动了经济体制改革向纵深发展。但是用差别税率全面调节生产、流通和消费的指导思想。实质上带有明显的国家用行政手段管理经济的烙印。随着市场经济体制目标模式的确立,这个流转税制已经难以适应经济体制改革和经济发展要求。主要表现为:1.税种结构不合理。一是在工业生产环节,一部分产品征收产品税,一部分产品征收增值税。这种两税并行的结构,既不利于增值税发挥其固有的作用,又不利于产品税发挥特殊调节功能。二是从商品流
Since January 1, 1994, China has begun to implement the new tax system. The reform of the tax system concerning foreign affairs, as an important part of the reform of the tax system, has aroused widespread concern not only of the vast number of foreign-invested enterprises and foreign investors, but also of the governments and friends all over the world. Recently, the reporter interviewed Cui Junhui, director of the Shandong Provincial Taxation Bureau, on the relevant issues concerning the reform of the foreign-related taxation system. Q: Why should the reform of the foreign-related tax system be synchronized in this new tax reform? A: It should be said that the circulation tax system established in the early 1980s is basically in line with the requirements of China’s current economic system reform and economic development . Played a role in regulating the disparity in corporate profits, eased the contradictions of unreasonable prices and promoted the economic system reform to develop in depth. But with the differential tax rate to fully regulate the production, distribution and consumption of the guiding ideology. Substantially with a clear national administrative means to manage the economy of the brand. With the establishment of the target model of the market economy system, the circulation tax system has become difficult to meet the requirements of economic restructuring and economic development. Mainly as follows: 1. Tax structure is irrational. First, in industrial production, part of the product tax levy, part of the product levy value-added tax. This parallel structure of the two taxes is not conducive to the value-added tax to play its inherent role, but also conducive to the product tax to play a special regulatory function. Second, from the flow of goods