An analysis of the real foundation of unified tax systems 實行城鄉(xiāng)一元稅制的現(xiàn)實基礎分析
The improvement research on the insurance system of bank deposit under the unified tax system 基于統(tǒng)一稅收制度下的銀行存款保險制度改進研究
Unifying tax systems of all kinds enterprise ; the value - added tax is changed into a consuming type by the production model , including equipment investment in the value - added tax ' s deducting range ; improving the individual income tax , under unifying the policy prerequisite of tax es , we shall give the place government proper tax administrative power , creating the condition and realizing progressively that the tax system in urban and rural areas is unified 統(tǒng)一各類企業(yè)稅收制度;增值稅由生產(chǎn)型改為消費型,將設備投資納入增值稅抵扣范圍;完善消費稅,適當擴大稅基;改進個人所得稅,實行綜合和分類相結(jié)合的個人所得稅制;實施城鎮(zhèn)建設稅費改革,條件具備時對不動產(chǎn)開征統(tǒng)一規(guī)范的物業(yè)稅,相應取消有關(guān)收費;在統(tǒng)一稅政前提下,賦予地方適當?shù)亩愓芾頇?quán);創(chuàng)造條件逐步實現(xiàn)城鄉(xiāng)稅制統(tǒng)一。