党的十六届三中全会《关于完善社会主义市场经济体制若干问题》指出:.pptVIP

党的十六届三中全会《关于完善社会主义市场经济体制若干问题》指出:.ppt

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关于税制改革财政部科研所党的十六届三中全会关于完善社会主义市场经济体制若干问题指出分步实施税收制度改革按照简税制宽税基低税率严征管的原则稳步推进税收改革改革出口退税制度统一各类企业税收制度增值税由生产型改为消费型将设备投资纳入增值税抵扣范围完善消费税适当扩大税基改进个人所得税实行综合和分类相结合的个人所得税制实施城镇建设税费改革条件具备时对不动产开征统一的物业税相应取消有关收费在统一税政前提下赋予地方适当的税政管理权创造条件逐步实现城乡税制统一另外几个值得探讨的税收问题社会保障税环境保护税遗产税

关 于 税 制 改 革 Tax Reform 财政部科研所 Research Institute For Fiscal Science, Ministry of Finance Current System of Taxation Tax Administrations in China Notes: 1. The SAT conducts a vertical leadership over the offices of SAT, and assists the provincial governments in a form of dual leadership over the local tax bureaus. 2. The local tax bureaus at and below provincial level are under the dual leadership of both the local governments at the same level and the local tax bureaus at higher level with the vertical leadership of the higher local tax bureaus as the predominant one. 3. By the beginning of 2004, there are in China 61 tax departments at provincial level, 30 municipal tax department at vice-provincial level, 1000 tax departments at local level (such as city, prefectures), 5,227 tax departments at county level, and 40,228 tax stations (or branches). There are 852,000 tax staffs in China, out of which 463,000 are national tax staffs and 389,000 are local tax staffs. Institutional Organizations of STA In the tax laws, regulations and methods already promulgated in China, there are 16 of them currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners: 1. Provisional Regulations of P.R.C. on VAT 2. Provisional Regulations of P.R.C. on Consumption Tax 3. Provisional Regulations of P.R.C. on Business Tax 4. Regulations of P.R.C. on Import and Export Customs Duty. 5. Income Tax Law of the P.R.C. on Enterprises with Foreign Investment and Foreign Enterprises. 6. Individual income Tax Law of the P.R.C. 7. Provisional Regulations of the P.R.C. on Resources Tax. 8. Provisional Regulations Governing Urban Real estate Tax 9. Provisional Regulations of the P.R.C. on Land Appreciation Tax. 10. Provisional Regulations of the P.R.C. on Vehicle Acquisition Tax. 11. Provisional Regulations Concerning Vehicle and Vessel sage License Plate Tax. 12. Provisional Measures o

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