工商税制改革实施方案(摘录)

• 出 处: 工业会计
• 发表日期: 1994年04期
• 关键词: 工商税制改革 税收征管制度 所得税制 国家税务总局 实施方案 公平税负 简化税制 税制体系 税制结构 工商统一税

国家税务总局制定的《工商税制改革实施方案》经国务院批准于1994年1月1日起在全国施行。该实施方案共分:一、现行工商税制的基本情况;二、工商税制改革的指导思想和基本原则;三、关于所得税制的改革;四、关于流转税制的改革;五、关于其他税种的改革;六、税收征管制度的改革。现将其中第二和第四的前部分转载于后,供学习、贯彻执行之用。

The “Implementation Plan for the Reform of Industrial and Commercial Tax System” formulated by the State Administration of Taxation has been implemented in the whole country since January 1, 1994, with the approval of the State Council. The implementation of the program is divided into: First, the basic situation of the current industrial and commercial tax system; Second, the industrial and commercial tax reform guidelines and basic principles; Third, the income tax system reform; Fourth, the circulation tax system reform; Fifth, the reform of other taxes Sixth, the tax collection and management system reform. The second and fourth pre-elections are now reproduced for later study and implementation.