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一九八八年九月七日至十六日,广东省税务考察团一行10人,前往日本国兵库县进行税务考察。考察团在日期间,各有关方面分别就兵库县的情况及财政、税收方面的情况作了介绍。考察团参观了兵库县企画部情报管理课的电脑中心及经济、文化等方面的建设项目。现就税收情况介绍如下: 一、租税制度 1、划分国税和地方税。日本国的税收根据宪法和地方自治法的规定,分为国税和地方税,国税收入归国家,地方税收入归地方。在国税中分收得税(所得税)、消费税、流通税和财产税,如收得税中的(个人)所得税、法人(所得)税,消费税中的酒税、砂糖消费税,流
From September 7 to September 16, 1988, a delegation of 10 tax inspectors in Guangdong Province went to Hyogo Prefecture, Japan for tax inspection. During the day, the delegation made briefings on the situation in Hyogo Prefecture and the financial and taxation aspects respectively. The delegation visited the computer center of Hyogo Prefectural Planning Department Intelligence Management Section and the economic and cultural construction projects. The tax situation is as follows: First, the tax system 1, divided into national tax and local tax. Japan’s tax revenue is divided into the national tax and local tax according to the provisions of the Constitution and the Local Autonomy Law. The tax of state tax goes to the state and the local tax revenue goes to the local government. Income tax (income tax), consumption tax, distribution tax and property tax are divided into national tax, such as (personal) income tax in corporate income tax, corporation income tax, consumption tax in consumption tax, consumption tax on sugar,