字词 | 货物税 |
释义 | 货物税【英】excise duties; taxes on goods译文来源[1] Chen Yun. Selected Works of Chen Yun (Vol.3) [C]. Beijing: Foreign Languages Press, 1965: 113. 定义货物税指以某些货物作为征税对象的税种。凡产制或购运应税货物的企业或个人应按规定纳税。对货物征税,在我国有悠久的历史,一些封建朝代就曾选定某些货物如盐、铁、酒、茶等作为课税对象。国民党政府,对一些货物的生产、运输和销售等环节均征收货物税。在革命根据地和解放区,随着革命政权的建立,逐步建立了货物税制度,征收货物入、出境税和货物过境税、货物产销税。但税种名称、征税范围、税率高低、计税价格、照证制度、征收方法等都不一致。中华人民共和国成立后,统一全国税制(王美涵,1991:307)。 定义来源[1] 王美涵.税收大辞典[Z].辽宁人民出版社,1991. 例句1. 地方财政管理制度改变以后,地方原有的各项附加收入包括工商业税附加、农业税附加和城市公用事业费附加,一律由地方人民委员会另行管理,不列入预算。关于工商业税附加的比例,今后统一改为按四种税收(商品流通税、货物税、营业税、所得税)的总额附征百分之一。——《陈云文选(第三卷)》,1995:102 1. After the local financial management system is changed, the existing additional revenues of localities, including the industrial and commercial surtax, agricultural surtax and additional charges for urban public utilities, will all be managed separately by the local people’s council instead of being included in the budget. As to the figure for the industrial and commercial surtax, it will be uniformly changed to a levy of 1 per cent of the total amount of the four taxes (taxes on commodity circulation, goods, business and income). -Quoted from Selected Works of Chen Yun (Vol. 3), 1965: 113. |
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