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巴中是以农业为主的地区,是比较典型的农业财政。实行“分税制”以后,屠宰税就成了地方税收的主要财源之一,对于地方财政收入有举足轻重的作用。因此,对屠宰税进行重新认识,掌握其特点,切实加强屠宰税的征收管理,有利于增加我区地方财政收入,推动我区地方经济的发展。从我区近几年屠宰税的发展看,呈现出以下几个特点:一、收入稳定并持续增长。1993年,屠宰税入库437.76万元(含收购生猪环节产品税);1994年入库465.9万元,比1993年增加28.1万元,增长6%;1995年上半年屠宰税入库407.3万元,剔除不可比因素,比1993年同期增加333.8万元,增长81.95%,比1994年同期增加298.2万元,增长73.21%。二、税源广泛,发展潜力大。我区所辖4市、县,幅员面积
Bazhong is a region dominated by agriculture and is a typical agricultural finance. After the implementation of the “tax system,” slaughtering taxes have become one of the major sources of revenue for local taxes and have a pivotal role in the revenue of local governments. Therefore, to re-understand the slaughtering tax, grasp its characteristics, and earnestly strengthen the collection and management of slaughtering taxes, is conducive to increasing local financial revenue in our region and promote the development of local economy in our region. Judging from the development of the slaughtering tax in our region in recent years, the following features have emerged: First, steady and steady income growth. In 1993, the slaughtering tax warehousing 4377600 yuan (including the purchase of pigs link product tax); 1994 warehousing 4.659 million yuan, an increase of 281,000 yuan over 1993, an increase of 6%; the first half of 1995 slaughter tax storage 407.3 million yuan Excluding the incomparable factors, an increase of 3,338,000 yuan or 81.95% over the same period of 1993 and an increase of 2,982,000 yuan or 73.21% over the same period of 1994. Second, a wide range of tax sources, great potential for development. My area under the jurisdiction of 4 cities, counties, the size of the area