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“财政”月刊1956年第2期刊载了南冰同志所写“我国工商税制改革的方针步骤办法问题”一文。南冰同志总的看法,是把税制分成税收负担和征纳办法两个方面。在改革税制的方针上,是一面简化交纳办法,一面进行根本改革;在步骤上,第一步先在现行税法基础上解决简化征纳办法问题,第二步再在第一步的基础上进行根本改革,重订税法和税率;在办法上则是根据情况,有条件的就一步走,重订税法、税率,进行较彻底的改革,其余没有条件的,则分作两步走,即按照上述步骤先根据
“Finance ” Monthly No. 2 in 1956 published a text written by Comrade Nan Bing, “Problems and Solutions for the Reform of China’s Industrial and Commercial Tax System.” The general opinion of South ice comrades is to divide the tax system into two parts: the tax burden and the method of tax collection. The principle of reforming the tax system is to simplify the method of payment while carrying out radical reforms. On the first step, the first step is to solve the problem of simplifying the method of collection based on the current tax law. The second step is to proceed on the basis of the first step Fundamental reform, re-tax law and tax rates; in the approach is based on the situation, conditional one step, re-set the tax law, tax rates, a more thorough reform, the remaining without conditions, is divided into two steps, that is, according to The above steps based on