论文部分内容阅读
航养费两种计征方式浅析刘振国对于各种税费的征收，从历史发展来看，无不并存着两种计征方式，即按费率（即百分比相对数）或按额（即绝对数）。目前我国实行的新的税制，仍沿用这两种计征方式。航养费是交通特种规费，是经国家批准向船舶所有者或经营者进行征收，计入水...
Liu Zhenguo for the levying of various taxes and fees, historically, there are two kinds of accrual mode of coexistence, that is, by the rate (that is, the relative percentage of the number) or by the amount of (that is, absolute number). At present, the new tax system implemented in our country still follows both of these methods. Airfreight fee is a traffic special fee, which is levied by the owner or operator of the vessel upon approval by the state and included in the water ...