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如果遵循增值税作为特殊共享税、企业所得税归中央的原则重新调整税种划分,在不增加新税种、各税种不作制度调整的背景下,根据2007年数据,调整后的中央税将占整个税收收入的一半,作为特殊共享税的增值税占34%,中央税占35%,地方税占30%,中央财政收入能力能够满足其支出需要。但如果结合未来可能进行的增值税转型、营业税并入增值税、增加地方税等多种税制改革以及各税可能的发展趋势,预计2020年,转型后的
If the value-added tax is to be used as a special shared tax, the corporate income tax will be redistributed according to the principle of the central government. Under the premise of not adding any new taxes and no adjustment of the tax system, according to 2007 data, the adjusted central tax will account for the entire tax revenue Of the share of the value-added tax as a special shared tax accounted for 34%, 35% of the central tax, local tax accounted for 30% of the central government’s revenue capacity to meet their spending needs. However, if combined with possible VAT transformation in the future, the incorporation of business tax into value-added tax and the introduction of various local tax reforms and possible tax trends, it is estimated that after 2020,