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一、减免税的基本情况和积极作用自第二步利改税以来,国家相继实行了一系列减免税措施,主要包括:1.1985年起,对出口产品实行退税,以增强我国产品在国际市场上的竞争能力.2.对新产品减免流转税,以支持技术进步和新产品开发.3.1985年起,对“六五”、“七五”期间新增电力实行以减免产品税金归还贷款的政策,以支持能源建设.4.对烟、酒、糖等高税率产品实行以产品税还贷办法.5.对用平价原油生产的超产成品油的高平价差收入实行免税,对用高价原油生产的成品油实行减税,其减免的税收用于企业进行石油勘探,发展生产.
First, the basic situation and positive effects of tax relief Since the second step since the tax reform, the state has implemented a series of tax relief measures, including: 1. 1985, the export tax rebate to enhance our products in the international market Of the competitiveness of 2. New tax relief for new products to support technological progress and new product development since 1985, the “65 ”, “75 ” during the implementation of new electricity to reduce taxes on product returns Loan policies to support energy construction.4.Pay taxes on products with high tax rates such as tobacco, alcohol and sugar.5.Tax exempt from the high parity spread income of overproduced refined oil produced from parity crude oil, Oil products produced by crude oil tax cuts, the tax relief for enterprises for oil exploration, development and production.