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自2006年起国务院决定实施成品油价格形成机制改革,对种粮农民、部分困难群体和公益性行业给予油价补助支持。此措施出台后并没有相应的税务处理文件与之配套,导致因属公益性行业而享受油价补贴的公交企业对此的处理各异,造成公交企业之间的税负出现不平等的情况。后续出台的规范性涉税文件仍然在考虑公交企业的历史与现实方面存在欠缺,本文试图就该涉税文件能充分契合公交企业实际方面作出初步探讨。
Since 2006, the State Council has decided to implement the reform of the mechanism for the formation of refined oil prices and subsidize the grain-growing farmers, some disadvantaged groups and the non-profit-oriented industries with oil price subsidies. After the introduction of this measure, there is no corresponding tax processing documents to accompany them, resulting in public utilities enterprises that enjoy oil price subsidies due to their different industries, which result in unequal tax burden among bus companies. Subsequent normative tax documents still consider the history and reality of the bus companies there is a lack of this article attempts to make the tax documents can fully meet the actual aspects of bus companies to make a preliminary discussion.