论文部分内容阅读
实行分税制以来,营业税在地税总收入中一直居于首位,成为地税部门负责征收的第一大税种,尤其是所得税分享改革后,营业税的地位越显突出,作用越显重要。总的看,1999年至2001年平顶山市营业税收入分别为21734万元、22431万元、23479万元,营业税收入逐年上升。同时,我们近来通过对280户营业税纳税人抽样调查,可以看出,1999年至2001年营业税收入呈现“四下降四上升”的态势。 即:金融保险业应纳税额所占比重下降,邮电通信、服务业所占比重上升;国有、集体企业应纳税额
Since the implementation of the tax-sharing system, the sales tax has always been the highest among the total revenue of local governments and has become the largest tax-levying department in the local tax department. In particular, after the reform of income tax sharing, the status of sales tax becomes more prominent and the role becomes more and more important. In general, revenue from sales tax in Pingdingshan City was 217.34 million yuan, 224.31 million yuan and 234.79 million yuan respectively from 1999 to 2001, and revenue from business tax increased year by year. In the meantime, we have recently conducted a sample survey of 280 business taxpayers, showing that the sales tax revenue of 1999-2001 shows a situation of “four declines and four rises”. That is, the proportion of tax liability payable in the financial and insurance industry decreased, the proportion of post and telecommunication services and service industry increased, the tax payable of state-owned and collective enterprises