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1.改革城建税制是社会主义税收法制建设的客观需要。我国社会主义税收法制建设的总原则和目标是“有法可依,有法必依,执法必严,违法必究”。但是现行的城建税制与这一原则的要求显然相差甚远。其一是城建税条例由国务院制定,属于行政法规,法律层次不高。其二法律的可依性和可操作性都比较差。比如条例规定纳税人应按实际缴纳的“三税”计算缴纳城建税,但是税务机构分设后,地方税务机关无法确认纳税人实际缴纳的增值税、消费税,也无
1. Reforming the Urban Construction Tax System is an Objective Requirement for Socialist Tax Legal System Construction. The general principle and goal of our socialist tax revenue legal system construction are “to follow the law, to follow the law, to enforce the law, and to investigate the law.” However, the current urban construction tax system clearly lags far behind the requirement of this principle. One is that the Urban Construction Tax Ordinance is formulated by the State Council and belongs to administrative laws and regulations and the legal level is not high. The second law is more dependent and maneuverable. For example, the regulations stipulate that the taxpayers should calculate and pay the urban construction tax according to the “three taxes” actually paid, but the local tax authorities can not confirm the actual value-added tax and excise tax paid by the taxpayer after the tax authorities are separated, nor