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西安市未央区于今年四月初,在个体户比较集中的三桥镇及三桥居委会进行试点,取得经验之后,五月份在全区推广。其具体做法是:1.下放税种。根据个体户迅速发展,零散税源不断扩大的情况,考虑到要与下步税制改革相衔接,他们将过去由区局管理的个体户产品税、增值税、营业税、所得税、城市建设维护税、屠宰税生畜交易税和四项农业税下放给乡镇代征代管,实行“确定基数,超额分成”的原则,充分调动了乡镇、
In the beginning of April this year, Weiyang District of Xi’an conducted a pilot project in Sanqiao Town and Sanqiao Residential Committee where self-employed individuals are concentrated. After gaining experience, the project was promoted in the whole district in May. The specific approach is: 1. Decentralized taxes. According to the rapid development of self-employed individuals and the continual expansion of the scattered tax sources, taking into account the convergence with the reform of the taxation system under the next step, they categorized the product tax, value added tax, business tax, income tax, urban construction and maintenance tax, Livestock transaction tax and four agricultural taxes on behalf of the township entrusted to delegate, the implementation of “set a base, the excess into the” principle, fully mobilize the towns and villages,