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台湾的税收体系,按其财政三级体制的划分,由“中央”、省及直辖市、县市三级构成。除专卖利益收入外,税收相应划分为“国税”、省及直辖市税与县市税。长期以来,台湾实行一套较为特殊的税收征管制度,直到1992年才建立起与税收体系相适应的“国”地两税分别征管的制度。 一、发展过程 40多年来,台湾各税的征收权变化很大,呈现出由地方统一征收向“国”地税分别征收发展的趋势,大致上经历了以下三个阶段: (一)1951年至1967年为各税由地方统一征收阶段:按照台湾当局1951年6月公布的“台湾省内中央及地方各项税捐统一稽征条例”,这时期,除了关税、
Taiwan’s tax system, according to the division of its financial three-tier system, is composed of three levels: the “central government”, the province, the municipality directly under the Central Government, and the county. In addition to monopoly profits, taxes are divided into “national tax”, provincial and municipal tax and county tax. For a long time, Taiwan has put in place a relatively special system of tax collection and management. It was not until 1992 that it established a system of separate tax collection and administration for “countries” that fit with the tax system. I. Development Process For more than 40 years, the tax collection power in Taiwan has changed greatly. This shows that the tax levied by the local governments on the “state” land tax levied on the development trend has generally gone through the following three stages: (1) From 1951 to In 1967, the tax was levied by the local authorities on a unified basis. In accordance with the “Regulations on the Unification of Various Central and Local Taxes and Donations in Taiwan Province” promulgated by the Taiwan authorities in June 1951, in this period, except the tariffs,