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营业税属流转税收,它与增值税、消费税共同构成我国新流转税制的主体税种。十年来,随着金省国民经济的发展和税制改革的不断深入,营业税在结构、内涵、总量等方面都发生了较大变化,按照国务院《关于实行分税制财政管理体制的决定》,营业税是地方税收,属于地方财政收入。因此,对营业税进行重新认识,适时掌握其变化规律,有利于加强营业税的征收管理,科学地指导组织收入工作,推动我省地方经济的健康快速发展。
Sales tax is a turnover tax, which together with the value-added tax and consumption tax constitute the main taxes of the new circulation tax system in our country. In the past ten years, with the development of the national economy in Jin Province and the continuous deepening of the tax reform, business tax has undergone major changes in structure, content and total volume. According to the “Decision on Implementing the Financial Management System of Tax Sharing System” issued by the State Council, the business tax is Local taxes belong to the local financial revenue. Therefore, to re-recognize the business tax and grasp its changing rules in a timely manner is conducive to strengthening the collection and management of sales tax, scientifically directing the organization of income work, and promoting the healthy and rapid development of the local economy in our province.