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在国务院颁布增值税等新税制条例之际,国家税务总局局长金鑫今天就明年税制改革等有关问题回答了记者的提问。 问:此次税制改革的基本指导思想是什么? 答:我国现行税制是改革开放以来经济体制改革过程中逐步形成的,具有较为明显的过渡性特征,税种设置过多,但结构不尽合理;因此,为建立符合社会主义市场经济要求的税制体系,税制改革的指导思想是:统一税法、公平税负、简化税制、合理分
When the State Council promulgated the new tax system such as value-added tax, the State Administration of Taxation, Jin Xin, answered a reporter’s question today regarding the tax reform next year. Q: What are the basic guiding principles for the current tax reform? A: The current tax system in our country is gradually formed during the reform of the economic system since the reform and opening up. It has obvious transitional features, too many tax types, but the structure is not reasonable. Therefore, in order to establish a tax system in conformity with the requirements of the socialist market economy, the guiding ideology of the tax reform is to unify the tax law, pay a fair tax, simplify the tax system,