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将国营企业应上交国家的财政收入按11个税种向国家交税,即由“税利并存”过渡到完全的“以税代利”,税后利润归企业自己安排使用。具体做法是:把现行的工商税按性质划分为产品税、增值税、营业税和盐税四种。同时把产品税的税目划细,适当调整税率,以发挥税收调节生产和流通的杠杆作用。对某些采掘企业开征资源税,以调节由于自然资源和开发条件的差异而形成的级差收入,促进企业加强经济核算,有效地管理和利用国家资源。恢复和开征房产税、土地使用税,车船使用税
The state-owned enterprises should pay the state’s fiscal revenue by 11 tax types to the state tax, that is, “tax-interest co-exist” transition to a complete “tax on behalf of profits,” profits after tax owned enterprises to arrange their own use. The specific approach is: The current industrial and commercial tax by nature is divided into product tax, value added tax, sales tax and salt tax four. In the meantime, the tax items of product tax should be narrowed down and the tax rate adjusted appropriately so as to exert the leverage of tax revenue to regulate production and circulation. To some extractive enterprises levying resource tax, in order to adjust the differential income due to the differences of natural resources and development conditions, to promote enterprises to strengthen economic accounting, effective management and utilization of national resources. Recovery and introduction of property tax, land use tax, travel tax