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从今年1月1日起,国家对纺织产品全面试行增值税,这是完善第二步利改税的一项重要内容。这一税法的实施,将有利于进一步搞活纺织企业,促进纺织工业结构的调整,加速纺织产品的更新换代,使我国纺织工业的发展能更好地适应国内、国际市场的变化。纺织品的征税办法,建国以来,经历了由简到繁、由繁到简的多次变动。在全面试行增值税前,是实行产品税和增值税并存、交叉征税的税制。这种税制,在实践中问题很多:
Starting from January 1 this year, the state has fully implemented the value-added tax on textile products. This is an important part of improving the tax reform on the second step. The implementation of this tax law will be conducive to further invigorating the textile industry, promoting the restructuring of the textile industry, speeding up the upgrading of textile products and making the development of China’s textile industry better adapted to the changes in the domestic and international markets. Since the founding of the People’s Republic of China, the method of taxation of textiles has undergone many changes from simple to complex and from simple to simple. Before the full implementation of the value-added tax, a tax system of product tax and value-added tax coexist and cross-taxation is implemented. This tax system has many problems in practice: