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为进一步适应社会主义市场经济体制和加入WTO的需要,今后几年完善税制的内容主要包括:适时将增值税由生产型转为消费型;逐步统一内外资企业所得税和完善个人所得税;调整部分消费税和营业税政策;
In order to further adapt to the needs of the socialist market economic system and accession to the WTO, the content of improving the tax system in the coming years mainly includes: shifting the value-added tax from production to consumption timely; gradually unifying the income tax on domestic and foreign-funded enterprises and improving the personal income tax; and adjusting part of the consumption tax And business tax policy;