新闻 > 经济
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China

烟叶税法草案开审提速我国税收法定

2017-08-28 17:46:19   新华网

新华社北京8月28日电(记者申铖、韩洁)十二届全国人大常委会第二十九次会议28日审议了《中华人民共和国烟叶税法(草案)》。继环保税法之后,烟叶税启动立法表明我国落实税收法定原则步伐加快。

烟叶税为地方税,收入一般归属县、乡两级政府,是烟叶产地县、乡两级财政收入的重要来源。目前该税种征税依据是2006年实施的《中华人民共和国烟叶税暂行条例》。数据显示,2006年至2016年,全国累计征收烟叶税1097亿元,年均增长12%。

税收取之于民,用之于民,应以法律的形式来规范。党的十八届三中全会决定提出要落实税收法定原则。2015年3月通过的《贯彻落实税收法定原则的实施意见》中,明确了税收法定的路线图,其中对包括烟叶税在内的15个税收条例修改上升为法律或者废止的时间作出了具体安排,力争在2020年前全部完成。

财政部部长肖捷在作关于烟叶税法草案说明时表示,烟叶税税制比较稳定、要素基本合理,从实际执行情况看,可保持现行税制框架和税负水平基本不变,将暂行条例平移上升为法律。

“烟叶税法是落实税收法定原则提出后,第一个由税收暂行条例上升为税收法律的税收立法项目。主要是因为烟叶税立法条件较为成熟、难度较小,体现先易后难的特点。”中国人民大学财政金融学院教授吕冰洋表示。

从内容上看,此次审议的烟叶税法草案与现行暂行条例内容变化不多,基本原则为平稳过渡。根据草案,烟叶税的税率为20%,与暂行条例的税率保持不变,确保烟叶税法平稳实施。

展望未来税收立法进程,吕冰洋表示,除了烟叶税之外,后续或将有更多的税收条例上升法律,船舶吨税法、关税法、耕地占用税法等立法可期,税收法定有望提速。

全国人大财经委在关于烟叶税法草案的审议意见中表示,做好落实税收法定原则的有关工作,意义重大、任务艰巨、时间紧迫。各相关部门要抓紧工作,确保2020年前完成相关税收立法工作任务。同时,要牢固树立以立法引领、推动改革的意识,结合税制改革需要做好税收立法工作,实现税制改革与税收立法有机统一。

404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China

相关阅读

404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
分享到:
0 0
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China

美图推荐

404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China

为您推荐

加载更多>>
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11155042/20170828/31212463.html
Server: cms-9-53
Date: 2024/12/28 09:57:24

Powered by China
China