论文部分内容阅读
1993年12月29日,第八届全国人大常委会第五次会议通过决议,“外商投资企业和外国企业自1994年1月1日起适用国务院发布的增值税暂行条例、消费税暂行条例和营业税暂行条例。1958年9月11日全国人民代表大会常务委员会第一百零一次会议原则通过、1958年9月13日国务院公布试行的《中华人民共和国工商统一税条例(草案)》同时废止。”至此,我国对外和对内实施两套流转税制的格局宣告结束,实现了内外流转税制的统一。这不仅标志着我国税制建设,在适应建立社会主义市场经济体制方面取得了突破性的进展;而且也是为了适应对外开放新形势,更好地吸引外商投资,在税收上采取的重大举
On December 29, 1993, the Fifth Session of the Eighth NPC Standing Committee passed a resolution that “Foreign-invested enterprises and foreign enterprises shall apply the Provisional Regulations on Value Added Tax issued by the State Council from January 1, 1994, the Provisional Regulations on Consumption Tax and Business Tax Provisional Regulations September 11, 1958 The Standing Committee of the National People’s Congress at its 101st meeting was approved in principle on September 13, 1958, promulgated by the State Council for trial, ”People’s Republic of China Industrial and Commercial Uniform Tax Ordinance (Draft)“ repealed at the same time. ”At this point, the pattern of China’s implementation of the two sets of turnover tax system for both the domestic and foreign markets has come to an end and the unification of the circulation tax system inside and outside the country has been realized. This not only marked the construction of China’s tax system, made a breakthrough in adapting itself to the establishment of a socialist market economic system, but also made great efforts to adapt to the new situation of opening up to the outside world, better attract foreign investment and make a tax revenue contribution