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一、产品税的基本概念及其特点。产品税是指以产品为征税对象,对生产、收购或进口的应税产品所征收的一种税。产品税是我国现行税制中的主要税种之一。对产品征税一直是我国税收体系中的主要形式。建国初期开征的货物税、商品流通税等都具有产品税的性质。1958年简并税制,将各种税都合并为工商统一税,对产品征税便失去了其基本特征,产品税也失去了应有的调节作用。1984年我国对工商税制进行了全面的改革,又把产品税从工商税中分离出来,成为现行税制中一个独立的税种。它与其它税种比较,有如下特点:一是从税收调节经济
First, the basic concept of product tax and its characteristics. Product tax refers to a product taxed object, the production, acquisition or import of taxable products levied a tax. Product tax is one of the main types of taxes in China’s current tax system. The taxation of products has always been the main form in our tax system. The tax on goods and the circulation of commodities passed in the early days of the founding of the People’s Republic of China all had the nature of product taxes. The decennial tax system in 1958 merged all kinds of taxes into unified tax for industry and commerce, and the taxation of products lost its basic characteristics and the product tax also lost its proper regulatory function. In 1984, China conducted an all-round reform of the industrial and commercial tax system, separating the product tax from the industrial and commercial tax and becoming an independent tax in the existing tax system. It compared with other taxes, has the following characteristics: First, regulate the economy from tax