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税收与第三产业的关系十分密切。要大力发展第三产业,促进特区经济发展战略的转变,实现产业结构高度现代化,必须注重利用税收政策,使税收这个经济杠杆能在产业调整中发挥积极的促进作用。为此,深圳市在税制上进行了必要的改革,例如: 一、营业税按“经营项目”设计税目、税率,促进了第三产业各行业之间在同等条件下搞活经营。针对第三产业范围广、行业多、经营复杂,大都实行综合经营,统一核算的特点,1988年,经深圳市政府批准,将营业税原来按行业设计税目、税率改变成为按“经营项目”设计税目、税率,制定了《深圳经济特区营业税税目税率表》,对某些税目、税率作了相应的调整,并对房地产业、建筑安装业和商业批发业等效益好、
The relationship between taxation and the tertiary industry is very close. We must vigorously develop the tertiary industry, promote the transformation of the economic development strategy of the SAR and achieve a highly-modernized industrial structure. We must pay attention to the use of taxation policies so that the economic lever of tax revenue can play an active role in promoting industrial restructuring. To this end, Shenzhen carried out necessary reforms on the tax system. For example: 1. Business tax According to the “business project” design tax items and tax rates, the tertiary industry has been promoted to invigorate the business under the same conditions. In 1988, approved by the Shenzhen Municipal Government, the original business tax was changed according to the design tax items and tax rates of the industry into the tax items designed according to the “business items” design tax items , The tax rate, the development of the “Shenzhen Special Economic Zone business tax items tax rate table”, some of the tax items, tax rates were adjusted accordingly, and the real estate, construction and installation industry and commercial wholesale trade and other benefits,