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海南自1988年初建省办特区以来,按照中央关于海南岛内企业实行一样的税制精神,对在海南岛内的内资企业和外商投资企业取得的产品销售收入或营业收入征收产品税、增值税或营业税,并按企业应纳流转税税额附征城市维护建设税和教育费附加。从海南四年来实行统一的流转税制的情况来看,由于税收政策基本统一,征管办法也大致相同,有利于贯彻“公平税负,鼓励竞争”的原则,对吸引国内外资金开
Since the establishment of the SEZs in early 1988, Hainan has implemented the same tax system as adopted by the Central Government regarding the enterprises in Hainan Island and imposed product tax, value-added tax (VAT) or business tax on the sales revenues or revenues of products obtained by domestic-funded enterprises and foreign-invested enterprises in Hainan Island Business tax, and according to the turnover tax payable enterprises should be attached to urban maintenance and construction tax and education surcharges. From Hainan’s four-year implementation of a unified system of turnover tax situation, due to the basic unification of tax policies, collection and management methods are roughly the same, which is conducive to implementing the principle of “fair tax burden and encouraging competition” and attracting domestic and foreign funds