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一、林业新税制的现状为了使税收符合社会主义市场经济体制的要求,国务院确定了“统一税法,简化税制,合理分权;理顺分配关系,规范分配方式,保障财政收入”的指导思想,对我国的税收管理体制进行了改革,形成了新的税收制度。林业税制是根据我国国情和财政的需要,依法规定由不同性质和作用的税种组成的税收体系和模式。它是由18个税种组成以流转税和所得税并重的复税制体系,具体包括:(1)流转税。即增值税、消费税、营业税和关税。新的流转税制,对林业商品交易和进口普遍征收增值税,取消了原属于流转税的木材产品税,统一征收农业特产税,解决了重复征税问题。对原木、原竹生产环节免征增值税,但在工业生产和商业批发零
I. The Status Quo of the New Forestry System In order to bring the taxation in line with the requirements of the socialist market economic system, the State Council has set forth the guiding ideology of “unifying the tax law, simplifying the tax system, rationally decentralizing the power, rationalizing the distribution relations, standardizing the distribution and guaranteeing financial revenues” The tax administration system of our country has been reformed and a new tax system has been formed. The forestry tax system is based on China’s national conditions and financial needs, according to the law by the different nature and role of the tax component of the tax system and mode. It is composed of 18 taxes to turnover tax and income tax equal emphasis on the tax system, including: (1) turnover tax. Namely value added tax, consumption tax, sales tax and customs duty. The new circulation tax system generally imposes value-added tax on the trade and import of forestry goods, abolishes the timber product tax, which originally belonged to the turnover tax, and unifiedly levied the special tax on agricultural products to solve the problem of double taxation. On the logs, the original bamboo production process exempt from VAT, but zero in the industrial production and commercial wholesale