关于税制改革- Tax- Reform课件.ppt

Institutional Organizations of STA In the tax laws, regulations and methods already promulgated in China, there are 16 of them currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners: 1. Provisional Regulations of P.R.C. on VAT 2. Provisional Regulations of P.R.C. on Consumption Tax 3. Provisional Regulations of P.R.C. on Business Tax 4. Regulations of P.R.C. on Import and Export Customs Duty. 5. Income Tax Law of the P.R.C. on Enterprises with Foreign Investment and Foreign Enterprises. 6. Individual income Tax Law of the P.R.C. 7. Provisional Regulations of the P.R.C. on Resources Tax. 8. Provisional Regulations Governing Urban Real estate Tax 9. Provisional Regulations of the P.R.C. on Land Appreciation Tax. 10. Provisional Regulations of the P.R.C. on Vehicle Acquisition Tax. 11. Provisional Regulations Concerning Vehicle and Vessel sage License Plate Tax. 12. Provisional Measures on Vessel Tonnage Tax. 13. Provisional Regulations of the P.R.C. Concerning Stamp Tax. 14. Provisional Regulations of the P.R.C. concerning Peed Tax. 15. Provisional Regulations Concerning Slaughter Tax. 16. Provisional Regulations of the P.R.C. on Agriculture Tax. 党的十六届三中全会《关于完善社会主义市场经济体制若干问题》指出：分步实施税收制度改革。按照简税制、宽税基、低税率、严征管的原则，稳步推进税收改革。 According to “Some Issues regarding the Improvement of the Socialist Market Economic System” in the 3rd Plenary Session of the 16th CPC Central Committee, the country will take steps to reform its taxation system based on the principle of “a more simplified taxation system, broader tax base, lower tax rates and stricter tax collection”. 1、改革出口退税制度。( Reform tax rebates on exporters.) 2、统一各类企业税收制度。( Integrate enterprise taxes. ) 3、增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围。( Change VAT tax-base from production-oriented to consumption-oriented; to include equipment investment in the scope of deduction.) 4、完善消费税，适