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经过1994年税制改革,中国已初步形成了适应发展社会主义市场经济要求的税制体系框架。随着这些年来的不断调整和完善,现已建立起流转税与所得税并重的比较完整的税收政策体系。在流转税领域以增值税为核心,以消费税与营业税相配套;在所得税领域,外商投资企业和外国企业所得税、内资企业所得税与个人所得税三者并存;同时,辅之以房产税等财产税。这些税种、税收政策构成了一个有机的整体,具有规范、简化、公平的特征,基本适应中国现阶段的经济发展与社会主义市场经济建设需要,也基本实现了与国际
After the tax reform in 1994, China has initially formed a tax system framework that meets the requirements of developing a socialist market economy. With the constant adjustment and improvement over the years, a relatively complete tax policy system has been set up that combines turnover tax and income tax. In the field of turnover tax, value-added tax is the core and consumption tax is matched with sales tax. In the field of income tax, the income tax of foreign-invested enterprises and foreign enterprises, the income tax of domestic-funded enterprises and personal income tax co-exist. At the same time, supplemented by property tax and other property taxes. These taxes and tax policies constitute an organic whole with the characteristics of standardization, simplification and fairness, basically meeting the needs of economic development and building a socialist market economy in China at this stage,