An analysis of the real foundation of unified tax systems 實(shí)行城鄉(xiāng)一元稅制的現(xiàn)實(shí)基礎(chǔ)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(xiǎn)制度改進(jìn)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(fèi)型,將設(shè)備投資納入增值稅抵扣范圍;完善消費(fèi)稅,適當(dāng)擴(kuò)大稅基;改進(jìn)個(gè)人所得稅,實(shí)行綜合和分類相結(jié)合的個(gè)人所得稅制;實(shí)施城鎮(zhèn)建設(shè)稅費(fèi)改革,條件具備時(shí)對(duì)不動(dòng)產(chǎn)開(kāi)征統(tǒng)一規(guī)范的物業(yè)稅,相應(yīng)取消有關(guān)收費(fèi);在統(tǒng)一稅政前提下,賦予地方適當(dāng)?shù)亩愓芾頇?quán);創(chuàng)造條件逐步實(shí)現(xiàn)城鄉(xiāng)稅制統(tǒng)一。