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(一)开征城镇土地占用税。从1988年11月起,开征城镇土地占用税。税率依所占用土地位置不同实行差别税率,按平方米计算的征税额,大城市为0.5—10元,中等城市0.4—8元,小城市0.3—6元,县、建制镇和工矿区0.2—4元。 (二)开征印花税。1988年10月1日起开征印花税,印花税的纳税人是在我国境内书立,领受各类合同、营业帐簿、产权转移书据、权利、许可证书或经财政部确定征税的其他凭证的单位和个人,根据纳税凭证的性质,分别按比例税率或定额税率计征应纳税额。
(A) levy urban land tax. From November 1988 onwards, levy urban land tax. The tax rate is subject to different tax rates according to the location of the land occupied. The tax amount calculated in square meters is 0.5-10 yuan in large cities, 0.4-8 yuan in medium-sized cities and 0.3-6 yuan in small cities. The county, the town under construction and the mining area 0.2 -4 yuan. (B) the introduction of stamp duty. October 1, 1988 stamp duty, stamp duty taxpayers in our country book stand, receive all kinds of contracts, business books, transfer of property rights books, rights, permits or other documents determined by the Ministry of Finance tax vouchers Units and individuals, according to the nature of tax vouchers, respectively, according to the proportion of tax rates or fixed tax rates payable.