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
The telecom invoice is then printed by the local tax bureau and will bear the unified tax official seal and number 電信發(fā)票由地稅局預(yù)印,預(yù)印完成的發(fā)票印有統(tǒng)一的稅務(wù)公章及編號(hào)。
With tax code reformation in 1994, although china unified tax code, different income taxation systems are practiced for domestic enterprises and foreign enterprises 1994年的稅制改革,我國統(tǒng)一了內(nèi)資企業(yè)所得稅,但是內(nèi)資與外資仍然實(shí)行不同的企業(yè)所得稅制。
The author chooses the 4th large tax & fee reform-" transforming lijin to unified tax " in china " s history as the subject, in order to find valuable experiences and knowledge for references in current tax & fee reform 本人選擇中國歷史上第四次重大的稅費(fèi)改革??清末民初的“裁厘改統(tǒng)”作為研究主題,旨在尋找足資稅費(fèi)改革借鑒的經(jīng)驗(yàn)與教訓(xùn)。
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。
New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change 新法在納稅人、稅率、扣除、稅收優(yōu)惠等方面與現(xiàn)行稅法有諸多不同,它實(shí)現(xiàn)了內(nèi),外資企業(yè)所得稅法的統(tǒng)一,在“統(tǒng)一稅法,統(tǒng)一稅率,統(tǒng)一稅前扣除,統(tǒng)一稅收優(yōu)惠”的四個(gè)統(tǒng)一基礎(chǔ)上,對(duì)稅收的征管方式實(shí)行了某些變革。
New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change 新法在納稅人、稅率、扣除、稅收優(yōu)惠等方面與現(xiàn)行稅法有諸多不同,它實(shí)現(xiàn)了內(nèi),外資企業(yè)所得稅法的統(tǒng)一,在“統(tǒng)一稅法,統(tǒng)一稅率,統(tǒng)一稅前扣除,統(tǒng)一稅收優(yōu)惠”的四個(gè)統(tǒng)一基礎(chǔ)上,對(duì)稅收的征管方式實(shí)行了某些變革。
New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change 新法在納稅人、稅率、扣除、稅收優(yōu)惠等方面與現(xiàn)行稅法有諸多不同,它實(shí)現(xiàn)了內(nèi),外資企業(yè)所得稅法的統(tǒng)一,在“統(tǒng)一稅法,統(tǒng)一稅率,統(tǒng)一稅前扣除,統(tǒng)一稅收優(yōu)惠”的四個(gè)統(tǒng)一基礎(chǔ)上,對(duì)稅收的征管方式實(shí)行了某些變革。