今年税制改革重点确定

• 出 处: 中国经济信息
• 发表日期: 1999年02期
• 关键词: 税制改革 调整税收 征税范围 营业税政策 优惠政策 税收政策 车船使用税 城市维护建设税 社会保障税 土地使用税

1999年深化、完善税制改革的重点有十个方面:一是清理、调整税收优惠政策;二是抓紧研究扩大和改革增值税的可能性;三是根据国家产业政策的要求,合理调整消费税的征税范围和税率税目;四是根据营业税范围之间、税目之间的划分

In 1999, deepening and perfecting the reform of taxation system will focus on ten aspects: first, to clean up and adjust the preferential tax policies; secondly, to pay close attention to the possibility of expanding and reforming the VAT; and third, to properly adjust the sign of the consumption tax according to the requirements of the state’s industrial policies Tax range and tax rate tax items; Fourth, according to the scope of sales tax, the division between tax items