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在《财会通讯》1984年第4期王守谦同志的“几个税种的史源”一文中,认为建筑税始于唐朝的“间架法”。对此,笔者有不同的见解。唐朝的“间架法”,不同于今日的建筑税,其主要表现是课税对象不同。唐建中四年(公元783年)实行的“间架法”,以房屋为课税对象,规定房屋每两架为一间,凡是房屋都应征税。只是视房屋的贵贱“约价三等”,上等每间收税二千钱,中等每间收税一千钱,下等每间收税五百钱。现在的建筑税,不以房屋为课税对象,不是所有建造房屋的都征税,而只对以自筹资金建造房屋的,按投资总额征税。同一建筑既有国家预算拨款,又有自筹资金的,也只对自筹资金部分征税。同时,建筑税只对机关、团体、企事业单位征收,不向个人征税,更不向农村(包括乡镇企业和农民)征税。因此,“间架法”属于财产税性质。建筑税则是我国在特定历史条件下,具有特定意义的一个税
In “The History of Several Tax Types,” commented by Wang Shouqian, No. 4, 1984, Accounting Communication No. 4, building tax began with the Inter-shelf Law of the Tang Dynasty. In this regard, I have a different opinion. The Tang Dynasty’s “shelf law”, unlike today’s construction tax, is characterized mainly by the different tax categories. Tang Jianzhong four years (AD 783) the implementation of the “shelf method” to housing for tax purposes, the provisions of every two houses for a room, all houses should be taxed. Just depending on the house of cheap “about the price of third-class”, the fine of every tax 2000 Qian, middle of every tax a thousand money, each tax equal to five hundred dollars. The current construction tax, not to the object of taxation of buildings, not all the construction of housing are taxed, but only for self-financing construction of housing, according to the total investment tax. The same building both the state budget allocation, but also self-financing, only part of the self-financing tax. At the same time, construction tax is only levied on organs, groups, enterprises and public institutions, not taxing individuals and not taxing rural areas (including township enterprises and peasants). Therefore, the “shelf method” belongs to property tax nature. Construction tax is a tax that has a special meaning in our country under certain historical conditions