Therefore , business households of self - employed private economy should enthusiastically , actively and seriously establish accounting books and use tax - controlled tills in accordance with the requirements , accept the supervision of tax organs , and truthfully declare operational status at tax organs in support of the work of taxation on audit of accounts carried out by tax organs 因此,個體、私營經(jīng)濟業(yè)戶要積極、主動、認真地按照要求建帳和使用稅控收款機,接受稅務機關的監(jiān)督,如實向稅務機關申報經(jīng)營情況,支持稅務機關做好查帳征收工作。
The former mostly includes finance trench , which consists of urban maintenance and constructive tax , add - ons of public utility , urban land - using tax , the debt of local government , remise of urban state - own land - using right and special national debt capital , and so on ; administrative charge trench , which consists of apportion , raising the price of urban infrastructure products and services , and so on ; practicality investing trench , which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches , which consist of time - limiting remise of operating authority on urban infrastructure section , introducing into foreign capital , short term loan of civil financing institution , and so on . the latter includes the innovation on the main investors , which consist of the anticipation of civilian capital and other non - financing institutions , and the innovation on financing tools , which consist of project financing , investment funds on industry , municipal bonds and initial public offering , and so on 前者主要指以政府作為投資主體下的各種融資工具,包括財政稅收渠道(包括城市維護建設稅和公用事業(yè)附加、城鎮(zhèn)土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等) ;行政收費渠道(包括攤派、提高基礎設施產(chǎn)品和服務的價格等) ;實物投資渠道(主要是讓房地產(chǎn)開發(fā)商為城市基礎設施提供配套資金) ;其它融資渠道(包括市政設施部門專營權有限期出讓、引進外資、國內(nèi)金融機構的短期貸款等) ;后者則包括融資主體的創(chuàng)新(民間資本的參與以及其它非銀行金融機構的介入)和融資工具的創(chuàng)新(項目融資、產(chǎn)業(yè)投資基金、市政債券、股票上市等) 。
This thesis begins with the analysis of the economic reason for environmental problem , then compare the economic ways with the uneconomic ways of pollution harness . it also analyzes the environmental protection taxation policies of the main western countries . it emphasizes the importance of using tax policies for environmental protection in order to realize sustainable development of our country ' s economy and society 本文從分析環(huán)境問題產(chǎn)生的經(jīng)濟學原因入手,對治理環(huán)境污染的經(jīng)濟手段和非經(jīng)濟手段以及西方主要發(fā)達國家和地區(qū)的環(huán)保稅收政策兩個方面進行比較分析,并結合我國環(huán)境的現(xiàn)狀,著重提出了為實現(xiàn)我國經(jīng)濟和社會的可持續(xù)發(fā)展而應該采取的環(huán)境保護的稅收政策。
Firstly , this article begins with introducing the development and implication of just taxation principle , then i describe the embodiment of just taxation principle in the statute of corporate income tax . secondly , i illustrate the phenomena of unfair taxation appearing in the legislation , enforcement and using tax , then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects , and i analyze the reasons of causing unfair taxation . i think they are the influence of the legal idea of the tool doctrine of the law , the influence of the legislative view of " efficiency coming first , balancing justice " and the legal defects 首先,論述了稅收公平原則的演進及其內(nèi)涵,并分析了稅收公平原則在現(xiàn)行企業(yè)所得稅法中的體現(xiàn);其次,概括了在定稅、征稅、用稅方面的稅收不公現(xiàn)象,繼而從理論和實踐層面上對現(xiàn)行企業(yè)所得稅法中稅收不公的危害作了考察,并對引起稅收不公的原因作了分析,筆者認為是法律工具主義的法觀念、 “效率優(yōu)先、兼顧公平”的立法理念和法律缺陷三方面的原因;最后,對稅收公平原則在我國企業(yè)所得稅法中的實現(xiàn)提出了相應的對策,包括法觀念和立法理念的轉(zhuǎn)變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監(jiān)督制度,以期促進我國企業(yè)所得稅法稅收公平原則之實現(xiàn)。
The paper analyzes the main characters and problems of china ' s corporations ' capital structure , discusses the tax effect on the corporations ' capital structure by mm theory , and finally proposes to use tax policy to reduce financing form banks and develop bond markets in order to perfect corporations ' capital structure and improve the corporate governance 摘要本文分析中國企業(yè)資本結構的基本特征及其所產(chǎn)生的問題,結合mm定理討論稅收對企業(yè)資本結構的深刻影響,提出應積極運用稅收政策,降低中國企業(yè)銀行貨款融資比重,努力發(fā)展企業(yè)債券市場,以優(yōu)化企業(yè)資本結構,改善企業(yè)治理機制的相關建議。
In the mean time , the author also analyses some of the effective tax statutes relating to land and house , pointing out some existing problems in these tax statutes . in the part four , the author devises some practical ways on how to reconstruct the tax system on real estate . these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute > , prevent forestall of land and house 在此基礎上,第四部分提出了將不動產(chǎn)取得、保有、轉(zhuǎn)移等環(huán)節(jié)全面納入稅收調(diào)控范圍,認為應當在取消農(nóng)業(yè)稅、特產(chǎn)稅和三提五統(tǒng)等農(nóng)村稅費項目,對房地產(chǎn)有關稅費進行清理后,將現(xiàn)行《城鎮(zhèn)土地使用稅條例》修改為《土地使用稅條例》 ;將《房產(chǎn)稅暫行條例》和《房地產(chǎn)稅暫行條例》取消后,制定《房產(chǎn)稅條例》 ;將《耕地占用稅暫行條例》改為《農(nóng)用土地占用稅條例》 ;修改《契稅條例》 ;制定《房地產(chǎn)空置稅條例》 ,開征土地空置稅,限止閑置行為,增加財政收入。