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为适应即将加入世贸组织的新形势,我国将按照“统一税法、公平税赋、优化税制、扩大税基、合理分权”的指导思想,对现行税制进行补充、完善。 据财政部有关负责人介绍,2001年我国将改进和完善消费税,适当增加消费税税目,将某些高档消费品和不利于环保的产品纳入征税范围;适当调整有关税目的税率,重新确定合理的税率;改革和完善烟、酒等产品的消费税计税价格确定办法,完善消费税征管制度,保护税基,增加税收。 进一步完善个人所得税。尽快建立全面反映个人
In order to adapt to the new situation of China’s accession to the WTO, our country will supplement and perfect the existing tax system in accordance with the guiding ideology of “unifying the tax law, fair taxation, optimizing the taxation system, broadening the tax base and decentralizing power.” According to the relevant person in charge of the Ministry of Finance, China will improve and perfect the consumption tax in 2001, appropriately increase the consumption tax items, include certain high-end consumer goods and products that are not conducive to environmental protection in the scope of taxation, appropriately adjust the tax rates of relevant tax items and re-determine the reasonable tax rate ; Reform and improve the consumption tax of tobacco, alcohol and other products tax determination methods, improve the consumption tax collection and management system, protect the tax base, increase tax revenue. Further improve personal income tax. As soon as possible to establish a comprehensive reflection of the individual