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为了适应即将加入WTO的需要,我国将从6个方面推进税制改革,即统一内外企业所得税,逐步取消外资企业在税收上享有的超国民税收优惠待遇,用产业导向性的税收优惠政策来取代现行的普遍性外资税收优惠;实施增值税由生产型向消费型的转型改革调整消费税征收税目;择机出台一些新的税种;对涉及国家安全的卫生、环保等产品将实行差别性进口税收政策对出口产品实行“零税率”。国家税务总局有关官员在向新闻界透露此消息时解释说,改革开放以来,我国税制经历了一系列的改革,已初步形成了与财政分税分级体制和市场化趋势相配套的多层次复合税制,但在许多方面仍存在与经济、社会发展和市场经济体制不相适应的矛盾。加入WTO,将会使这些矛盾表现得更加明显和突出。比如我国出口产品的退税率经近年的调
In order to meet the needs of imminent accession to the WTO, China will promote the reform of the tax system from the following six aspects: to unify the income tax on both domestic and foreign enterprises, gradually remove the preferential treatment of the excess national tax enjoyed by foreign-funded enterprises, and replace the existing ones with industrial-oriented tax preferential policies Of the general foreign tax incentives; the implementation of value-added tax from the production-oriented transformation of consumer-oriented restructuring of consumption tax levied tax items; choose to introduce some new taxes; on national security, health, environmental protection and other products will implement differential import tax policy on exports Product implementation “zero tax rate ”. When disclosing the news to the media, relevant officials of the State Administration of Taxation explained that since the reform and opening up, China’s tax system has undergone a series of reforms and has initially formed a multi-level and complex taxation system that is compatible with the fiscal tax classification system and the market-oriented trend , But in many respects there still exist conflicts that are incompatible with economic and social development and the market economy. Joining the WTO will make these contradictions more obvious and prominent. For example, China’s export tax rebate rate by the tune in recent years