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xin shui zhi shi shi qing kuang
Author(s): 
Pages: 12-19
Year: Issue:  1
Journal: Taxation Research Journal

Keyword:  新税制税制改革税务代理人实施情况增值税专用发票机构分设纳税人税务机构税务机关税收征管;
Abstract: 新税制实施情况张忠诚根据国家经济体制改革的总体部署和国务院批转的税制改革实施方案,去年我国的工商税收制度进行了大幅度的结构性改革。为了实施这次改革,1993年10月31日全国人大常委会通过了新的个人所得税法,之后,国务院在去年12月又先后发布了增值税...
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