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《国家税收与工商行政管理》教材,共分两编,上编为国家税收部分,下编为工商行政管理部分。上编国家税收部分,根据党的十四大和十四届三中全会关于推进财税体制改革和建立新税制的要求,阐述了新税制主要内容和税收制度遵循的原则及税收的作用;论述了税收制度的基本要素与分类;阐述了新确立的流转税的特点,建立以增值税为主体的流转税制度的必要性与主要内容及增值税的特点和作用;介绍了所得税的改革内容、特点及各类所得税的要素构成和作用;阐明了资源税的特点和作用、资源税的要素构成、土地增值税的概念、设置土地增值税的原则及其作用以及土地使用税和耕地占用税的主要内容;论述了农(牧)业税和财产、行为税的内容、特点、作用及其要素构成;同时,还简述了我国税制改革和税收管理体制的主要内容,特别是说明了建立分税制是建立新的税收管理体制的核心、分税制的实质以及分税制的基本原则。下编工商行政管理部分,重点阐明了社会主义工商行政管理的主要内容;论述了工商行政管理部门的性质与作用、工商行政管理部门的任务;阐述了工商行政管理部门对社会商品经济活动监督管理的原则及特点;论述了工商行政管理部门的管理责任。
“State taxation and administration of industry” teaching materials, divided into two parts, the upper part of the national tax revenue part, the next part of the industrial and commercial administration part. On the basis of the requirements of the Fourteenth CPC National Congress and the Third Plenary Session of the 14th CPC Central Committee on promoting the reform of the fiscal and taxation system and establishing a new taxation system, the main contents of the new taxation system and the principles followed by the taxation system and the role of taxation are elaborated. The basic elements and classification of the system of tax; expounds the characteristics of the newly established turnover tax; establishes the necessity and main contents of the turnover tax system with the value-added tax as the main body and the characteristics and functions of the value-added tax; The composition and function of the various types of income tax; elucidated the characteristics and role of resource tax, the composition of resource tax elements, the concept of land value increment tax, the principle of setting value-added tax and its role as well as the main contents of land use tax and farmland occupation tax ; Discusses the agricultural (animal husbandry) tax and property, behavior tax content, characteristics, functions and elements of its composition; the same time, it also briefly describes the main contents of China’s tax reform and tax administration system, in particular, illustrates the establishment of tax sharing system is established The core of the new tax administration system, the essence of the tax-sharing system and the basic principle of tax-sharing system. Part of the industrial and commercial administration under the section, focusing on the main contents of the socialist industrial and commercial administration; discussed the nature and role of the administrative department for industry and commerce, the task of the administrative department for industry and commerce; elaborated the administrative department of industry and commerce on social commodity economic activities supervision and management The principles and characteristics; discusses the administrative responsibility of the administrative department of industry and commerce.