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——强化法制管理、建立依法治税机制。将地税征管纳入法制轨道是强化地税征管的最基本条件,其措施:一是修订完善现有的地税法规。如修订《契税条例》、《耕地占用税条例》、《农业税条例》等,以扩大征税范围、缩小减免优惠,统一内、外企业政策,合理调整国民地方税负担。二是加强立法。主要加强三方面的立法。(1)要归并内、外
- Strengthen legal system management and establish a tax administration mechanism according to law. The local tax collection and management into the legal track is to strengthen the local tax collection and management of the most basic conditions, the measures: First, amend and improve the existing local tax laws and regulations. Such as the amendment of the “Deed Tax Ordinance”, “Cultivated Land Occupation Tax Ordinance”, “Agricultural Tax Ordinance” and so on to expand the scope of tax collection and reduction of incentives, unification of domestic and foreign enterprises policy, a reasonable adjustment of the local tax burden. The second is to strengthen legislation. Mainly to strengthen the three aspects of legislation. (1) to be merged inside and outside