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为抓住重要战略机遇期,实现全面建设小康社会的战略目标,根本转变传统的高消耗、高排放、低效率的粗放型增长方式,必须大力发展循环经济,按照“减量化、再利用、资源化”原则,采取各种有效措施,实现经济、环境和社会效益相统一,建设资源节约型和环境友好型社会。为此,国务院提出了关于加快发展循环经济的意见。意见共分七大部分:一、发展循环经济的指导思想、基本原则和主要目标;二、发展循环经济的重点工作和重点环节;三、加强对循环经济发展的宏观指导;四、加快循环经济技术开发和标准体系建设;五、建立和完善促进循环经济发展的政策机制;六、坚持依法推进循环经济发展;七、加强对发展循环经济工作的组织和领导。为了加强汽油、柴油消费税管理,提高征管质量和效率,实现消费税重点税源专人现场集中管理的目标,国家税务总局近日制定了《汽油、柴油消费税管理办法(试行)》。办法共计23条,并规定无铅汽油适用税率每升0.2元,含铅汽油(铅含量每升超过0.013克)适用税率每升0.28元,柴油适用税率每升0.l元。近日财政部和国家税务总局发出通知,对外商投资企业和外国企业购买国产设备投资抵免企业所得税和相关利润再投资退还企业所得税涉及的有关政策问题进一步做出规定。
In order to seize the important strategic opportunities and realize the strategic goal of building a moderately prosperous society in all aspects and to fundamentally transform the traditional extensive consumption mode with high consumption, high emission and inefficiency, we must vigorously develop the circular economy and follow the principle of “reducing, reusing, Resource ”principle, take all kinds of effective measures to achieve economic, environmental and social benefits of unity, building a resource-saving and environment-friendly society. To this end, the State Council put forward the views on accelerating the development of circular economy. The opinions are divided into seven parts: First, the guiding ideology, basic principles and major objectives of the development of circular economy; Second, the development of circular economy priorities and key links; Third, to strengthen macro-guidance on the development of circular economy; Fourth, to speed up circular economy Technical development and standard system; Fifth, establish and improve the policy mechanism to promote the development of circular economy; Sixth, adhere to the law promote the development of circular economy; Seven, strengthen the development of circular economy organization and leadership. In order to strengthen the management of consumption tax on gasoline and diesel, improve the quality and efficiency of collection and management and realize the centralized management of key sources of consumption tax on site, the State Administration of Taxation recently formulated the Measures for the Administration of Consumption Tax on Petrol and Diesel (Trial Implementation). A total of 23 measures and provides for the unleaded gasoline tax rate of 0.2 yuan per liter, leaded gasoline (lead content of more than 0.013 grams per liter) applicable tax rate of 0.28 yuan per liter, diesel oil tax rate of 0.l yuan per liter. Recently, the Ministry of Finance and the State Administration of Taxation issued a circular to further stipulate the relevant policy issues concerning the return of corporate income tax upon the reinvestment of foreign-invested enterprises and foreign-invested enterprises in equipment investment against corporate income tax and related profits.