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踏入1994年,中国社会经济生活中重要的一件事便是税制改革。1月1日,包括增值税、消费税、营业税、土地增值税、企业所得税在内的五个暂行条例和一个个人收入所得税法正式实施。其实,在新税制实施之前的一个月里,广东省的中心城市广州已实实在在地感受到了一场新税制所引发的“旋风”:家电涨价及抢购风。事情起源于番禺的两个商场,由于传闻新税制要加征消费税,这两个商场率先起价,冰箱、
Entering 1994, one of the most important things in China’s social and economic life is the tax reform. January 1, including the value-added tax, consumption tax, sales tax, land value-added tax, corporate income tax, including the five interim regulations and a personal income tax law was officially implemented. In fact, in the one month prior to the implementation of the new tax system, Guangzhou, the central city of Guangdong Province, has truly felt the “whirlwind” triggered by the new tax system: the price hikes in home appliances and the buying winds. Things originated in two shopping malls in Panyu, due to rumors of new tax system to impose consumption tax, the first two starting from the mall, refrigerator,