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燃油税税费改革14年磨一剑,2009年1月1日正式实施,正应了那句话“好事多磨”。简单地从生产环节单边征收消费税,不能从根本上解决由于取消养路费等几项地方性行政收费而引起的中央与地方、部门与部门、工业与农业等一系列矛盾。只有从燃油税的征收环节和征收方式两方面同时考虑,才能够解决燃油税当前实施的困难。增值税作为一个成熟的征税体系,将会为这些矛盾提供解决的方案。
Fiscal taxes and fees reform 14 years grinding sword, January 1, 2009 formally implemented, is the sentence should be “good things and more grinding ”. Simply collecting consumption tax from the unilateral production link can not fundamentally solve the series of contradictions between the central government, local governments, departments and industries, industry and agriculture caused by the abolition of road maintenance fee and other local administrative charges. Only from the fuel tax collection and collection methods at the same time in both ways, we can solve the current implementation of the fuel tax difficulties. As a mature tax system, value-added tax will provide a solution to these contradictions.