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2012年11月,党的十八大报告提出,促进工业化、信息化、城镇化、农业现代化同步发展,城镇化成为全面建设小康社会的重要组成部分。城镇化成为未来中国经济发展的新引擎,其发展对国家税收产生很大影响。目前,各地城镇化建设模式不尽相同,城镇化涉及税种以及各建设主体税收负担有很大差异。随着城镇化规划的出台,城镇化建设将逐渐规范统一,税收的巨大差异将不利于城镇化建设的协调发展,笔者通过对城镇化建设模式差异及共同点的分析,归纳总结城镇化税务问题,并建议规范城镇化税务问题,以实现城镇化建设税务处理的协调统一。
In November 2012, the report of the 18th CPC National Congress proposed that the promotion of industrialization, informationization, urbanization and agricultural modernization should be synchronized with urbanization and become an important part of building an overall well-to-do society. Urbanization will become the new engine of China’s economic development in the future and its development will have a great impact on the country’s tax revenue. At present, the pattern of urbanization varies from place to place, and the taxation burden on urbanization and the tax burden on all major construction entities vary greatly. With the introduction of urbanization planning, the construction of urbanization will be standardized and uniform. The great difference in tax revenue will not be conducive to the coordinated development of urbanization. The author summarizes the taxation of urbanization by analyzing the differences and commonalities of urbanization modes , And proposed to standardize the taxation of urbanization in order to achieve the harmonization of taxation in urbanization.