论文部分内容阅读
面对当前经济形势,2004年启动的以结构性减税为特征的新一轮税制改革正在加速推进在过去一周内,一系列财税政策纷纷出台:提高纺织品、服装、玩具等商品的出口退税率、下调个人首次购买普通住房的契税税率、对个人销售或购买住房暂免征收印花税和土地增值税,加上此前暂停收取利息税,显示出中国财税正在发生以
Faced with the current economic situation, a new round of tax reform featuring structural tax relief started in 2004 is accelerating In the past week, a series of fiscal and tax policies were introduced one after another: to increase the export tax rebate rate of goods such as textiles, clothing and toys , Lowering the deed tax rate for the first time an ordinary person buys an ordinary residence, imposing stamp duty and land value increment tax on individual sales or purchasing of housing units temporarily, and temporarily suspending interest tax on interest income, indicating that fiscal and taxation in China is taking place