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标志我国税制结构进行重大改革的五种税收新暂行条例于今年1月1日起开始实施。税制改革的主要内容包括流转税制、企业所得税制、个人所得税制和大部分地方税种。完成税制改革后,工商税制(不包括关税和农业税)的税种将由原来的32个减少到18个。有关部门强调此次税制改革主要的目的是优化税制结构,初步实现高效和简化,税负不增不减。但由于税制结构变化、纳税环节改变,产品之间,企业之间的税负发生一些变化是不可避免的。因此,新税制改革将对工业企业产生什么样的影响便成为人们关注的问题。
The five new taxation regulations that marked the major reforms of China’s taxation structure began on January 1 this year. The main contents of the tax reform include circulation tax system, corporate income tax system, personal income tax system and most local tax types. After completing the tax reform, the taxes on the industrial and commercial tax system (excluding duties and agricultural taxes) will be reduced from the original 32 to 18. The relevant departments emphasized that the main purpose of this tax reform is to optimize the structure of the tax system, initially achieve high efficiency and simplification, and increase the tax burden. However, due to the changes in the structure of the tax system and changes in the taxation links, some changes in the tax burdens between products and enterprises are inevitable. Therefore, what kind of impact the new tax system reform will have on industrial enterprises has become a concern.