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目前,我围税收优惠政策较多,如果按税种分,几乎每个税种都有独立的优惠条文,如营业税政策中规定托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务、婚姻介绍、殡葬服务、残疾人员个人提供的劳务……免征营业税;增值税政策中也有减免规定,譬如:个体残疾劳动者提供的加工和修理、修配劳务免征增值税等等,而最近出台的再就业优惠政策,则涉及到了营业税、城建税、教育费附加与个人所得税、企业所得税等多个税(费)种。但如果按立法意图或说政府调控意图来看,则要简明得多,主要是社会救济类及促进社会发展类两个类型。在社会救济类政策中则有考虑社会稳定、扶持困难群体、促进社会保障事业建设的优惠政策,如福利企业优惠政策、下岗职工再就业优惠政策、特定险种优惠政策等等;有考虑扶持西部地区、老少边穷地区等特定地区经济发展的优惠政策;有用于应对非常形势的“非典优惠政策”、“经济适用房(空置
At present, I have a lot of preferential tax treatments. If taxable items have almost every tax type, there are separate preferential policies. For example, the business tax policy provides for nursery schools, nurseries, nursing homes, institutions for the provision of nursing services, marriage introduction, Funeral services, services provided by individuals with disabilities ...... Exemption of sales tax; exemptions from VAT policy, such as processing and repairs provided by individuals with disabilities, exemption of value-added tax from labor repairs, etc. The recent reemployment Preferential policies, it involves the business tax, urban construction tax, education surcharges and personal income tax, corporate income tax and other taxes (fees) species. However, if we look at the legislative intent or the intention of the government to regulate the economy, we should be much simpler, mainly in the two categories of social relief and the promotion of social development. Among the social relief policies, there are preferential policies that consider social stability, support disadvantaged groups and promote the development of social security undertakings, such as preferential policies for welfare enterprises, reemployment policies for laid-off workers and preferential policies for specific types of insurance, and the like; , Young and old and poor areas and other specific areas of economic development of preferential policies; have to deal with the unusual situation of ”SARS preferential policies“, ”affordable housing (vacant