论文部分内容阅读
1993年11月26日国务院发布了《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》、《中华人民共和国企业所得税暂行条例》。财政部也相应颁发了实施细则,自1994年1月1日起施行。这是我国自第二步利改税和1984年的工商税制改革以来又一次重大改革,是我国税制建设的一个重要里程碑。 我国这次税制改革的指导思想是:统一税法,公平税负,简化税制,合理分权,理顺分配关系,保障财政收入,建立适应于社会主义市场经济的税制体系。改革的主要内容:一是建立以增值税为主体、消费税和营业税为补充的流转税制度;二是改革和完善所得税制度;三是改革和完善其他税种,扩大资源税征收范围,开征房地产增值税、证券交
On November 26, 1993, the State Council promulgated the Provisional Regulations of the People’s Republic of China on Value-added Tax, the Provisional Regulations of the People’s Republic of China on Consumption Tax, the Provisional Regulations of the People’s Republic of China on Business Tax and the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax. The Ministry of Finance has also promulgated the implementing rules accordingly and will come into force on January 1, 1994. This is yet another major reform since our country transformed profits tax in the second step and the industrial and commercial tax system in 1984. It is an important milestone in the construction of China’s tax system. The guiding ideology of this tax reform in our country is to unify the tax law, pay a fair tax burden, simplify the tax system, decentralize the power rationally, straighten out the distribution relations, safeguard the fiscal revenue and establish a tax system that is suitable for the socialist market economy. The main contents of the reform: First, the establishment of a turnover tax system with VAT as the main body, consumption tax and business tax as the supplement; second, the reform and improvement of the income tax system; third, reform and improvement of other tax categories, expanding the scope of resource tax levy and the introduction of real estate value- Securities exchange