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社会总是不断地破旧立新,不停顿地发展变化着。不符合社会需要的旧制度,会被新制度所代替。税收制度也不例外,它是随着社会生产力的发展变化而演进的。1994年的工商税制改革,使流转税形成了新的征收结构模式,是政治经济发展的必然。它是在确立社会主义市场经济体制情况下产生的,是为培育和发展完善市场经济服务的。本文仅就我国流转税征收结构的历史演变和现行流转税结构模式的特征以及优越性作一简述。
Society is always constantly shabby new, non-stop development and change. The old system that does not meet the needs of society will be replaced by the new one. Tax system is no exception, it is with the development of social productivity evolves. The reform of the industrial and commercial tax system in 1994 made the circulation tax a new mode of expropriation structure and is an inevitable result of political and economic development. It is created under the condition of establishing a socialist market economy and serves to cultivate and develop a sound market economy. This article only gives a brief account of the historical evolution of China’s current tax turnover structure and the characteristics and superiority of the current turnover tax structure model.