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从《陶记》出发,以瓷业税制和税收问题为切入点,分析宋元时期景德镇瓷业税制的基本形式和特点。以此为基础,联系景德镇陶瓷产业的现状,分析当前陶瓷产业中的政府税收与生产经营特点之间的关系,针对陶瓷产业税收不能充分反映产业自身的活力问题,我们对陶瓷产业发展中的税收调整,提出了一些初步建议。最后,指出一个合理、明确和简便,并能体现双方税收权利与义务的税收制度,应该成为税收调整的方向。
Starting from “Tao Ji”, taking the porcelain industry tax system and taxation issue as the breakthrough point, this paper analyzes the basic forms and characteristics of Jingdezhen porcelain industry tax system during the Song and Yuan Dynasties. Based on this, the status quo of ceramics industry in Jingdezhen is analyzed, and the relationship between the government tax and production and management features in the current ceramics industry is analyzed. In view of the fact that the tax in ceramics industry can not fully reflect the vitality of the industry itself, Adjustment, made some preliminary suggestions. Finally, it is pointed out that a tax system that is reasonable, clear and concise, and can reflect the tax rights and obligations of both parties should be the direction of tax adjustment.