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“费改税”即是将现有的由交通部门征收的交通规费核算进燃油价格中,按国家统一的税目、税率征收。与现行的交通规费征收相比,主要有以下“七个不一样”: 一、征收方式不一样。由现有的单船核定吨位(座位)等征收,改为按单船消耗的燃料数量征收。 二、收入性质不一样。由现有的直接用于交通建设、维护和管理经费改为国家财政税收。 三、征收依据不一样。由现有的交通部门行业法规、规章为依据征收改为依据国家法律征收。
“Fiscal reform tax” means that the existing transportation fees collected by the transport sector will be accounted for in the fuel price, and levied according to the unified national tax items and tax rates. Compared with the current collection of traffic fees, there are the following “seven different”: First, the collection is not the same. It will be levied on the basis of the existing single-tonnage tonnage (seat) and will be levied on the amount of fuel consumed by a single vessel instead. Second, the nature of income is not the same. From the existing direct use for traffic construction, maintenance and management of funds into the national tax revenue. Third, the levy is not the same basis. From the existing traffic department industry regulations, rules and regulations as the basis for collection levied according to national laws.