在九届全国人大一次会议的记者招待会上,新任国务院总理朱镕基同志已将“财政税收制度改革的进一步完善”列入我国政府今后十年内要干好的“五项改革”昭示世界。我们在为之振奋的同时,拟结合本职工作,就现行城乡维护建设税(简称城建税,下同)存在的问题和改革设想谈谈我们的浅见。 “94税改”实施已经四年多了,而城乡维护建设税的改革,除将原来的城市维护建设税,计税依据由原“老三税”演变成了“新三税”外,现行政策仍基本是国务院1985年颁布实施的老规定。如今,它已无法与整个税制改革、征管改革乃至社会经济发展的要求相适应。归纳起来主要有以下三个方面的问题:一是现行法规政策与分税制及分税制下的税收管理权限间的矛盾;二是在征收管理具体操作中存在的“权虽归一家,而事非两家定不成”的矛盾;三是因政策阻碍着收入的应有增长与各地日益增长的城建 At the press conference of the first session of the Ninth NPC, Comrade Zhu Rongji, the newly appointed Premier of the State Council, has included the “further improvement of the fiscal and taxation system reform” in the “five reforms” that the Chinese government should do well within the next decade. At the same time as we are excited about, we intend to combine our own work to talk about our existing problems and reform ideas about the existing urban-rural maintenance and construction tax (hereinafter referred to as urban construction tax). The “94 tax reform” has been implemented for more than four years. However, the urban-rural maintenance and construction tax reform, in addition to transforming the original urban maintenance and construction tax and tax base from the “old tax” to the “new three tax” The policy is still basically the old regulations promulgated by the State Council in 1985. Nowadays, it can no longer meet the requirements of the entire tax reform, tax reform and even social and economic development. To sum up mainly the following three aspects: First, the current laws and regulations and tax sharing system and the tax administration under the Tax Authority discrepancies; the second is in the collection and management of specific operations, although the “right to belong to one family, Will not be ”conflict; third is due to the policy hinders the due growth of income and growing urban construction around