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ying ye shui
Author(s): 
Pages: 38
Year: Issue:  1
Journal: ZHONGGUO HEGONGYE

Keyword:  营业税纳税人增值税经营活动税制改革课税对象流转税制征收范围主要特点改革方案;
Abstract: <正> 营业税是以纳税人从事经营活动的营业税(销售额)为课税对象的税种,属于流转税的范畴,其主要特点是计算征收较为简便。我国原工商税制中有营业税这个税种,这次税制改革对其予以保留,同时进行了适当的调整和改革。根据流转税制度改革方案的设计,规范化的增值税将扩大征收范围,在工业生产和流通领域普遍实行,原来征收营业税的一些行业,包括商品批发、零售和公用事业中水、
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