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1994年,我国在财税体制改革方面取得了重大胜利,因此,回顾总结过去一年财税体制特别是推行分税制规模增值税方面的经验教训对深化九五年的财税体制改革有着十分重要的意义。 一、1994年推行增值税遇到的主要问题 1、价格不到位,税负难于转嫁,影响税金的实现。实行新税制后,征收增值税遇到的第一个问题是价外税。按规定企业增加的税负应转嫁到用户身上,但由于用户对改征增值税后的产品定价有争议,用
In 1994, our country won a major victory in the fiscal and taxation system reform. Therefore, it is of great significance to review and summarize the experiences and lessons of the fiscal and taxation system in the past year, especially the scale-up tax on the distribution tax system, which will deepen the reform of the fiscal and taxation system in 1995. First, the main problems encountered in the implementation of value-added tax in 1994 1, the price is not in place, the tax burden is difficult to pass on, affecting the realization of taxes. After the introduction of the new tax system, the first problem encountered when collecting VAT was the foreign tariffs. According to the provisions of the tax burden on enterprises should be passed on to the user body, but because of the user after the VAT levied product pricing controversial, with