论文部分内容阅读
第二步利改税以来,我国城市维护建设税(以下简称城建税)一直是作为产品(消费)税、增值税、营业税(以下简称“三税”)的附税而征收的.为了加强对该税的征收管理,国务院于1985年2月8日发布了《中华人民共和国城市维护建设税暂行条件》,统一了对该税征收管理的有关问题.尽管如此,由于城建税是以纳税人实际缴纳的“三税”税额为依据计算征收的,纳税环节又与“三税”相一致,其征收管理也必然受“三税”征管办法的制约.这样,就给税务机关研究制定分税种的管理办法,加强对该税的征收管理带来了一定的困难.特别是机构分设,“三税”和城建税改由国、地两局分别征收后,城建税附征税的特点,又为地税部门准确掌握地方税源,及时组织财政收入带来了诸多不便.
The second step since the tax reform, China’s urban construction and maintenance tax (hereinafter referred to as urban construction tax) has been imposed as a product (consumer) tax, value added tax, business tax (hereinafter referred to as “three tax”) and tax levied in order to strengthen The tax collection and management, the State Council on February 8, 1985 released the “People’s Republic of China Urban Maintenance and Construction Tax Provisional Conditions”, unification of the tax collection and management of the relevant issues.However, due to urban construction tax is based on the actual taxpayers Taxes paid shall be calculated and levied on the basis that the tax payment links are consistent with the “Three Taxes” and the collection and management of them is also subject to the “Three Taxes” collection and management approach. Management methods to strengthen the collection and management of the tax brought some difficulties .Especially the establishment of the division, “three taxes” and urban construction tax reform by the country, the two offices were levied separately, the characteristics of urban construction tax with tax, and Local tax departments to accurately grasp the local tax sources, timely organization of the financial revenue has brought a lot of inconvenience.