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问:我国新税制是何时建立的,主要内容是什么? 答:1950年1月,中华人民共和国政务院颁布《全国税政实施要则》,明确规定了全国统一征收的15个税种,即农业税、货物税、工商业税、盐税、关税、薪给报酬所得税、存款利息所得税、印花税、遗产税、交易税、屠宰税、房产税、地产税、特种消费行为税,使用牌照税。除薪给报酬所得税和遗产税未正式公布,未开征外,其他税种都经国家公布税法,在全国执行。问:建国以来进行过几次税制改革? 答:较大的改革进行过4次,中间有过一些调整。第一次是1958年改革工商税制和农业税制。工商税制改革按照“基本上在原税负的基础上简化税制”的原则,简化税种,简化征税办法、调整部分税率,把工商所得税从工商业税中分离出来作为另一税
Q: When was the new tax system established in our country, and what were the main contents? A: In January 1950, the People’s Republic of China State Council promulgated the “Guidelines for the Implementation of the National Taxation System”, which clearly stipulated 15 types of taxes uniformly collected across the country, namely, agricultural tax, Tax on goods, business tax, salt tax, customs duties, income tax on payroll, deposit interest income tax, stamp duty, estate tax, transaction tax, slaughter tax, property tax, real estate tax, special consumption tax, license tax. Remuneration to pay remuneration income tax and estate tax is not officially announced, not levied, the other taxes are published by the state tax law, the implementation of the country. Q: How many tax system reforms have been conducted since the founding of the People’s Republic? A: The larger reforms were conducted four times, with some adjustments in the middle. The first time was the reform of the industrial and commercial tax system and the agricultural tax system in 1958. In accordance with the principle of “simplifying the tax system basically on the basis of the original tax burden”, the tax reform of the industrial and commercial tax system simplified the tax categories, simplified the tax collection method, adjusted some tax rates, and separated the industrial and commercial income tax from the industrial and commercial tax as another tax