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1993年12月初,国务院副总理朱垕基在接受一位美国记者的采访时谈到:如果现在中国能成功地进行金融改革,建立起一种中央银行以及相应的财政政策,并建立一种基于法律而非官企协商谈判的税收机制,那么它必将在市场经济的进程中再次迈出巨大的一步。在此之后,新闻媒介陆续刊登出6部将于1994年1月1日生效的税法:《中华人民共和国企监所得税暂行条例》、《中华人民共和国土地增值税暂行条例》、《中华人民共和国营业税暂行条例》、《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国资源税暂行条例》。一时间,税收问题成为全社会最高热点。全体中国人从没有象
In early December 1993, Vice Premier Zhu Rongji said in an interview with a U.S. reporter that if China can successfully carry out financial reforms now, set up a central bank and corresponding fiscal policies and establish a law-based It is bound to take a huge step forward once again in the process of a market economy through the taxation mechanism negotiated and negotiated by the non-state-owned enterprises. Since then, the media have successively published six tax laws that will enter into force on January 1, 1994: Provisional Regulations on Enterprise Income Tax of the People’s Republic of China, Interim Regulations on Land Appreciation Tax of the People’s Republic of China, Business Tax of the People’s Republic of China Interim Regulations “,” Provisional Regulations of the People’s Republic of China on Value-added Tax “,” Provisional Regulations of the People’s Republic of China on Consumption Tax “,” Provisional Regulations of the People’s Republic of China on Resource Tax. " For a time, the tax issue has become the highest point of the whole society. All Chinese have never been like