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中央人民政府为统一全国税收、建设新税制与加强税务工作,于一九四九年十一月在京召集了全国税务会议,根据共同纲领第四十条「国家的税收政策,应以保障革命战争的供给,照顾生产的恢复和发展及国家建设的需要为原则,简化税制,实行合理负担」总的政策精神,制定「全国税政实施要则」十二条:一、为执行一九五○年概算,必须增强税务工作,建立统一的税收制度。二、农民负担远超过工商业者的负担,为使负担公平合理,应依据合理负担的原则,适当地平衡城乡负担。三、全国各地所实行的税政、税种、税目和税率极不一致;应迅速加以整理,在短期内逐步实施,达到全国税政的统一。四、全国税务会议,暂定左列各税为中央及地方之税收。
The Central People’s Government called for a national tax conference in Beijing in November 1949 to unify its national revenue, establish a new taxation system and strengthen its taxation. According to Article 40 of the Common Program, “the state’s taxation policy should be based on the protection of the revolutionary war Supply and Demand, Taking into Account the Recovery and Development of Production and the Needs of National Construction as the Principle, Simplifying the Tax System and Practicing a Reasonable Burden ”, formulated 12“ Essentials of the Implementation of the National Taxation Administration ”: 1. In order to implement the" Budget estimates, we must enhance tax work, the establishment of a unified tax system. Second, peasants’ burden far exceeds that of business people. In order to make the burden fair and reasonable, the burden on urban and rural areas should be appropriately balanced according to the principle of reasonable burdens. Third, the implementation of the tax, tax types, tax items and tax rates across the country is extremely inconsistent; it should be promptly sorted out and implemented in a short period of time to achieve the reunification of the country’s tax administration. Fourth, the National Tax Conference tentatively set aside the left column of the tax revenue for the central and local governments.