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我国现行的工商税制,是三十年来逐步演变形成的。一九五○年一月,中央人民政府政务院颁发了《全国税政实施要则》,统一了全国税收政策,建立了新的税制。当时,全国统一规定的工商税收,有货物税、工商业税(包括营业税和所得税)、盐税、薪给报酬所得税(未开征)、存款利息所得税、印花税、遗产税(未开征)、交易税、屠宰税、房产税、地产税、特种消费行为税和车船使用牌照税等十三种税。以后,工商税制先后在一九五三年、一九五八年和一九七三年进行过三次较大的改革,简并了税种,减少了纳税环节,简化了征税办法。简并后的工商税收,有工商税(包括盐税)、工商所得税、屠宰税、城市房地产税、车船
The current industrial and commercial tax system in our country is evolving gradually over the past 30 years. In January 1950, the Central Government Department of the People’s Government issued the “Guidelines for the Implementation of the National Tax Policy,” unified the national tax policy and established a new tax system. At that time, the unified industrial and commercial taxation stipulated by the People’s Republic of China included: goods tax, business tax (including business tax and income tax), salt tax, remuneration-paid income tax (not levied), deposit interest income tax, stamp duty, inheritance tax (not levied) Slaughter tax, real estate tax, real estate tax, special consumer behavior tax and vehicle license plate tax. Since then, the industrial and commercial tax system has carried out three major reforms in 1953, 1958 and 1973 successively, degenerating taxes, reducing tax payment links and simplifying tax collection. De-consolidated industrial and commercial taxes, industrial and commercial tax (including salt tax), industrial and commercial income tax, slaughter tax, urban real estate tax, vehicle