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关于税制改革,不能不从中共十六届三中全会和“十一五”规划所描绘的总体蓝图说起。在中共十六届三中全会通过的《中共中央关于完善社会主义市场经济若干问题的决定》第20条中,税制改革的主要方面被概括为8个项目:改革出口退税制度;统一各类企业税收制度;增值税由生产型改为消费型,将设备投资纳入增值税抵扣范围;完善消费税,适当扩大税基;改进个人所得税,实行综合和分类相结合的个人所得税制;实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费;在统一税政前提下,赋予地方适当的税政管理权;创造条件逐步实现城乡税制统一。
On the reform of the tax system, we can not but start from the overall blueprint depicted by the Third Plenary Session of the 16th CPC Central Committee and the 11th Five-Year Plan. In Article 20 of the Decision of the CPC Central Committee on Several Issues concerning Perfecting the Socialist Market Economy adopted at the Third Plenary Session of the 16th CPC Central Committee, the major aspects of the tax reform are summed up in eight items: the reform of the export tax rebate system, the unification of all kinds of enterprises Tax system; value-added tax from production to consumer-oriented, equipment investment will be included in the value-added tax deduction; improve the consumption tax, the appropriate tax base to expand; improve personal income tax, the implementation of a combination of integrated and classified personal income tax system; the implementation of urban construction tax Uniform charges and taxes should be imposed on real estates when the conditions are ripe for reforming the real estate. Under the premise of unifying the tax administration, appropriate tax administration should be given to local governments and conditions should be established to create a unified urban and rural tax system.