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1 我国现行的主要税种在我国经济体制改革中,为了适应建立社会主义市场经济体制的需要,1994年我国工商税制进行了全面的、结构性的改革,依据税法规定目前现行的主要税种共有26项,具体有增值税、消费税、营业税、企业所得税、个人所得税、外商投资企业和外国企业所得税,城市维护建设税、农业税、农业特产农业税、牧业税、资源税、关税、固定资产投资方向调节税、印花税、土地增值税、屠宰税、筵席税、契税、房产税、城镇土地使用税、耕地占用税、船舶吨税、车船使用牌照税、车船使用税、城市房地产税、教育费附加.
1 In China’s current major tax categories, in order to meet the need to establish a socialist market economy system, China’s industrial and commercial taxation system was comprehensively and structurally reformed in 1994. According to the tax law, there are currently 26 major taxes currently in force. Specifically, there are value-added tax, consumption tax, business tax, corporate income tax, personal income tax, foreign-invested enterprises and foreign enterprise income tax, urban maintenance and construction tax, agricultural tax, agricultural special agricultural tax, animal husbandry tax, resource tax, tariff, fixed assets investment direction adjustment tax , stamp duty, land value-added tax, slaughter tax, feast tax, deed tax, real estate tax, urban land use tax, cultivated land occupation tax, ship tonnage, vehicle and boat use license tax, vehicle and boat use tax, urban real estate tax, education surcharge.