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我国的税收制度经过几年的改革,初步进入了轨道,今后要在这个基础上进一步完善。因此,根据各地经济发展的不同程度,实行差别税率、建立具有中国特色的税收制度,对促进民族地区的经济发展、增加财政收入、加快四化建设,都具有重要的意义。 一、实行差别税率的根据 我国是一个多民族的国家,各地区人口多少不一;自然条件、资源丰劣、经济基础不同;生产力和商品经济发展的程度也有差
After several years of reform, China’s tax system has initially entered a track and will be further improved on this basis in the future. Therefore, according to the different degrees of economic development in different places, the implementation of differential tax rates and the establishment of a taxation system with Chinese characteristics are of great significance to promoting the economic development in minority areas, increasing financial revenue and accelerating the building of the four modernizations. First, the implementation of differential tax rate According to our country is a multi-ethnic country, the number of different regions of the population; natural conditions, resource-rich, different economic base; productivity and the extent of the development of commodity economy also have poor