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编辑同志: 我们在学习《国家税收》时,遇到税收加成和附加两个概念,根据教课书上的解释,加成是在按规定税率计算出税额后,再加征一定成数的税额;附加是在按规定税率征税以外,另加征一定比例的税额,以满足地方财政的一些特殊需要。从这个解释中我们还弄不清两者有什么根本的区别,请予以解答。陕西财经学院财政系学生刘荒草
Editorial comrades: When we study the “national tax revenue”, we encounter two concepts of tax bonus and surcharge. According to the explanation in the instruction book, the bonus is calculated after the tax amount is calculated at the prescribed tax rate, plus a certain percentage Taxes; Additional tax is imposed at the prescribed rate, plus a certain percentage of tax levied to meet some special needs of local finance. From this explanation we can not figure out the fundamental difference between the two. Please answer it. Shaanxi University of Finance and Economics student Liu Bailu grass