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一、其他税种改革 这次工商税制的改革,除上期已经谈到的流转税、所得税外,已经出台的税种还有资源税与土地增值税。其中,土地增值税是收入完全归地方财政的税种,资源税是大部作为地方收入的税种。 1.资源税 资源税是为促进资源的合理开发利用、调节资源级差收入而对资源产品征收的一种税。原资源税条例(草案)于1984年9月由国务院发布,10月1日起开征。
First, the reform of other tax types The reform of the industrial and commercial tax system, in addition to the turnover tax and income tax already mentioned in the previous issue, there have been resource tax and land value increment tax. Among them, the land value-added tax revenue is entirely attributed to the local fiscal taxes, resource tax is most of the taxes as a local revenue. 1. Resource tax Resource tax is a tax levied on resource products to promote the rational development and utilization of resources and to adjust the income of differential resources. The original resource tax regulations (draft) was promulgated by the State Council in September 1984 and started on October 1.