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中央人民政府爲統一全國稅政,建設新稅制與加強稅務工作,於一九四九年十一月在京召集了全國稅務會議,根據共同綱領第四十條“國家的稅收政策,應以保障革命戰爭的供給,照顧生產的恢復和發展及國家建設的需要爲原則,簡化稅制,實行合理負担”總的政策精神,“制定全國稅政實施要則”十二條:一、爲執行一九五○年概算,必須增強稅務工作,建立統一的稅收制。二、農民負担遠超過工商業者的負担,爲使負担公平合理,應依據合理負担的原則,適當地平衡城鄉負担。三、全國各地所實行的稅政、稅種、稅目和稅率極不一致;應迅速加以整理,在短期內逐步實施,達到全國稅政的統一。四、全國稅務會議,暫定左列各稅爲中央及地方之稅收:
The Central People’s Government convened a national tax conference in Beijing in November 1949 to consolidate the national tax administration, establish a new tax system and strengthen tax affairs. According to Article 40 of the Common Program, “the state’s tax policy should be protected The supply of revolutionary war, take care of the recovery and development of production and the needs of national construction as the principle, simplify the tax system and impose a reasonable burden. ”The overall policy spirit,“ the development of the national tax rules for implementation ”12: To implement the estimated budget for 1950, we must enhance our tax work and establish a unified tax system. Second, peasants’ burden far exceeds that of business people. In order to make the burden fair and reasonable, the burden on urban and rural areas should be appropriately balanced according to the principle of reasonable burdens. Third, the implementation of the tax, tax types, tax items and tax rates across the country is extremely inconsistent; it should be promptly arranged, gradually implemented in a short period of time to achieve the unity of the national tax administration. Fourth, the National Tax Conference tentatively set aside the left column of taxes for the central and local tax revenue: