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为减轻农民负担,促进农村经济和各项事业发展,河北省从1997年开始在隆尧县12个乡镇、涿州市2个乡镇进行以征收“农村公益事业建设税”的形式取代村提留和乡统筹收费的“费改税”试点。试点工作虽取得了初步成效,但在试行中也存在一些值得探讨的问题。一、关于课税对象的确定。按照“费改税”的基本要求,农村公益事业建设税的课税对象应是纳税人实际收入。试点县(市)在具体确定课税对象时,仍沿袭“三提五统筹”按村
In order to reduce the burden on peasants and promote the development of rural economy and various undertakings, Hebei Province started to replace the villages in the townships of 12 towns in Longyao County and 2 townships in Zhuozhou City in 1997 by levying the “tax on the construction of public welfare undertakings in rural areas” And Township co-ordinate charges “tax reform ” pilot. Although the pilot work has achieved initial success, there are some issues worth exploring in the pilot program. First, on the tax object to determine. According to the basic requirement of “tax reform”, the object of taxation of public welfare construction tax in rural areas should be the actual income of taxpayers. Pilot counties (cities) in the specific identification of tax objects, still follow the “three mention five co-ordination” by village