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我国老龄事业税收政策特点(一)缺乏独立的老龄事业税法体系,相关税收法规散见于各项税收实体法律之中我国没有实行单独的老龄事业税法体制,而是将相关税收规定内嵌于各项税种实体法律内,在税收实体法律中单列税收条款予以相应规定。如《营业税暂行条例》第八条第一款规定:养老院、残疾人福利机构提供的育养服务,婚姻介绍,殡葬服务取得的收入免征营业税;《耕地占用税》第八条第二款规定:
Characteristics of China’s Aging Tax Policies (A) The lack of an independent tax system for the elderly, the relevant tax laws and regulations scattered in the various entities tax laws China does not implement a separate tax system for the elderly, but the relevant tax provisions embedded in the In the tax-type entity law, the tax provisions in the tax entity law are separately provided for. For example, the first paragraph of Article 8 of the Provisional Regulations on Sales Tax stipulates that the income from the services provided by nursing homes and welfare institutions for the disabled shall be exempt from business tax; the second paragraph of Article 8 of the “Farmland Occupation Tax” :