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Jingdong book

中国税制(第九版 中英文对照)

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《中国税制(第九版 中英文对照)》以中国全国人民代表大会及其常务委员会、国务院、财政部、国家税务总局、海关总署和国务院关税税则委员会发布的现行有效的税收法律、行政法规、部门规章、规范性文件为依据,以简洁的语言概要地介绍了中国现行的税收制度。
Author Description

刘佐,男,中国税务报社总编辑、国家税务总局首届税务行政复议委员会专家委员;国家税务总局办公厅原副主任,税收科学研究所原所长、研究员;中国财税法学研究会副会长、中国税务学会常务理事,并在中国多所大学担任客座教授。

杜莉,女,复旦大学经济学院公共经济学系教授,复旦大学公共经济研究中心执行主任,世界银行咨询专家。
Catalogue

一、中国税制体系概况
(一)发展历史
(二)税种设置
(三)税收立法
(四)税收基本法规

二、中国各税种简况
(一)增值税
(二)消费税
(三)车辆购置税
(四)营业税
(五)关税
(六)企业所得税
(七)个人所得税
(八)土地增值税
(九)房产税
(十)城镇土地使用税
(十一)耕地占用税
(十二)契税
(十三)资源税
(十四)车船税
(十五)船舶吨税
(十六)印花税
(十七)城市维护建设税
(十八)烟叶税

三、税务部门征收的非税财政收入项目
(一)教育费附加
(二)文化事业建设费
(三)社会保险费
(四)残疾人就业保障金
(五)废弃电器电子产品处理基金

四、财政、税务、海关组织机构和税收征收管理范围划分
(一)财政部
(二)国家税务总局
(三)省以下税务机构
(四)海关总署
(五)国务院关税税则委员会
(六)税收征收管理范围划分
(七)中央政府与地方政府税收收入划分

五、附录
(一)中国税制体系图(分税种类别)
(二)中国税制体系图(分收入级次)
(三)部分年份中国经济、财政和税收主要指标统计表
(四)2014年中国分税类、分税种收入统计
(五)中国税务系统组织机构图
(六)中国国家税务总局组织机构图
主要资料来源
Book Abstract

《中国税制(第九版 中英文对照)》:
1982年,国务院向第五届全国人民代表大会第五次会议提交的《关于第六个五年计划的报告》提出了今后三年税制改革的任务,获得大会批准。
在此期间,国务院还批准开征了烧油特别税,发布了牲畜交易税暂行条例。
20世纪80年代中期,中国的社会主义经济理论与实践的发展有了重大突破,从而为这一时期的税制改革提供了强大的理论武器和法律、政策依据。这一时期是中国税制改革全面展开的时期,取得了改革开放以后税制改革的第二次重大突破。
作为企业改革和城市改革的一项重大措施,1983年,国务院决定在全国试行国营企业“利改税”,即将新中国成立以后实行了30多年的国营企业向国家上缴利润的制度改为缴纳企业所得税的制度,并取得了初步的成功。
为了加快城市经济体制改革的步伐,经第六届全国人民代表大会及其常务委员会的批准,国务院决定自1984年10月起在全国实施国营企业“利改税”的第二步改革和税收制度的全面改革,发布了关于征收国营企业所得税、国营企业调节税、产品税、增值税、营业税、盐税、资源税等税收的行政法规。
此后,国务院陆续发布了关于征收集体企业所得税、私营企业所得税、城乡个体工商业户所得税、个人收入调节税、国营企业奖金税(1984年发布,1985年修订发布)、集体企业奖金税、事业单位奖金税、国营企业工资调节税、房产税、城镇土地使用税、耕地占用税、车船使用税、印花税、城市维护建设税、固定资产投资方向调节税(其前身为1983年开征的建筑税)、筵席税等税收的行政法规,并决定开征特别消费税。
1991年,第七届全国人民代表大会第四次会议将中外合资企业所得税与外国企业所得税合并为外商投资企业和外国企业所得税。
至此,中国的税制一共设有37种税收,即产品税、增值税、盐税、特别消费税、烧油特别税、营业税、工商统一税、关税、国营企业所得税、国营企业调节税、集体企业所得税、私营企业所得税、外商投资企业和外国企业所得税、个人所得税、城乡个体工商业户所得税、个人收入调节税、国营企业奖金税、集体企业奖金税、事业单位奖金税、国营企业工资调节税、房产税、城市房地产税、城镇土地使用税、耕地占用税、契税、资源税、车船使用税、车船使用牌照税、印花税、城市维护建设税、固定资产投资方向调节税、屠宰税、筵席税、牲畜交易税、集市交易税、农业税和牧业税。此外,船舶吨税转为预算外收入项目。
1978-1993年,随着经济的发展和改革的深入,中国对税制改革进行了全面的探索,改革逐步深入,取得了很大的进展,初步建成了一套内外有别、城乡不同的,以货物和劳务税.所得税为主体,财产税和其他税收相配合的新的税制体系,大体适应了中国经济体制改革起步阶段的经济状况,税收的职能作用得以全面加强,税收收入随经济发展持续稳定增长,宏观调控作用明显增强,对于贯彻国家的经济政策,调节生产、分配和消费,促进改革开放,起到了积极的促进作用,并为下一步的税制改革打下了良好的基础。
……
Introduction

税收是中国财政收入最主要的来源,也是中国政府用以加强宏观调控的重要经济杠杆,对于中国的经济、社会发展具有十分重要的影响,与每个企业、每个公民的利益密切相关。自1994年税制改革以来,经过十多年来的逐步完善,中国已经初步建立了适应社会主义市场经济体制需要的税收制度,并发挥了积极的作用。随着中国经济的不断发展和对外开放的进一步扩大,中国的税制必将引起中外各方面的格外关注。
为了帮助中外各界人士快捷、方便地了解中国现行税收制度的基本情况,我们撰写了这本中英文对照的《中国税制》。本书以中国全国人民代表大会及其常务委员会、国务院、财政部、国家税务总局、海关总署和国务院关税税则委员会发布的现行有效的税收法律、行政法规、部门规章、规范性文件为依据,以简洁的语言概要地介绍了中国现行的税收制度。今后,我们还将根据中国税制的变化,对本书不断加以修订,从而使其内容更加新颖、充实、适用。愿本书能够有助于读者了解中国税制的概况。
由于我们的能力、水平和某些客观条件所限,书中必然存在一些不足之处,恳请读者原谅,并批评指正。
本书自2002年首次出版以来,得到了中国税务出版社等出版社的大力支持,受到了广大读者的热烈欢迎,故得以不断修订再版(本版为第九版),并于2010年被中共中央对外宣传办公室和国务院新闻办公室评为对外宣传优秀出版物二等奖。在此,谨向所有关注、支持本书的单位和人士表示衷心的感谢。

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