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增值税、消费税和营业税是我国流转税体系中三大主体税种,在我国税制中占有十分重要的地位。2008年11月10日,国务院公布了修订后的《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》和《中华人民共和国营业税暂行条例》。2008年12月15日,财政部、国家税务总局公布了修订后的《中华人民共和国增值税暂行条例实施细则》、《中华人民共和国消费税暂行条例实施细则》和《中华人民共和国营业税暂行条例实施细则》,新修订后的三个暂行条例及其实施细则于2009年1月1日起施行。此次修订条例及实施细则主要是为了适应我国增值税转型改革的需要,有效保持这三个税种相关政策和征管措施之间的衔接。为了使读者全面、深入了解流转税三个暂行条例及其实施细则修订的具体内容,减少税收风险,本刊特别邀请财税专家对新条例及其实施细则进行政策解析。
Value-added tax, consumption tax and business tax are the three major types of taxes in China’s turnover tax system, which occupy a very important position in our tax system. On November 10, 2008, the State Council promulgated the revised Interim Regulations on Value-added Tax of the People’s Republic of China, the Provisional Regulations of the People’s Republic of China on Consumption Tax and the Provisional Regulations of the PRC on Sales Tax. On December 15, 2008, the Ministry of Finance and the State Administration of Taxation released the revised Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People’s Republic of China, the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Consumption Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Business Tax The three newly revised Interim Regulations and their implementation rules will come into effect on January 1, 2009. The revision of the Ordinance and the implementation details are mainly to meet the needs of China’s VAT reform, effectively maintain the convergence of the three tax-related policies and collection and management measures. In order to make readers fully and deeply understand the specific contents of the three interim regulations on turnover tax and the amendments to their implementation rules to reduce the tax risk, this magazine specially invited finance and tax experts to conduct policy analysis on the new regulations and their implementation rules.