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税收制度简称“税制”.①指国家的税收法律制度.广义上是国家的各种税收法规、税收管理体制、税收征收管理制度以及税务机关内部的管理制度的总称;狭义上主要指国家的各种税收法规和征收管理制度,包括各种税法条例、施行细则、征收管理办法和其他有关的税收规定等等.税收法律制度可从税种、课税对象、税率等多方面具体研究.若从税种方面研究,每一个具体税种都必然有相应的具体税收制度.若从课税对象方面研究,税收制度有商品课税制度,所得课税制度、财产课税制度等多种.若从税率方面研究,税收制度又有比例税制、累
The tax system referred to as the “tax system.” ① refers to the country’s tax legal system. Broadly speaking, the country’s various tax laws and regulations, tax management system, tax collection and management system and tax authorities internal management system in general; the narrow sense of the country Tax laws and regulations and collection management system, including a variety of tax laws and regulations, the implementation details, the collection of management practices and other relevant tax provisions, etc. Tax legal system from the tax, taxable object, tax rates and other aspects of specific research.If the tax As for the study of taxation, there are many tax systems, such as the system of taxation of goods, the system of income taxation, the system of property taxation, etc. If we look at the tax rate Tax system has a proportional tax system, tired