| 绿色营销——21世纪饭店业的必然选择 |
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| 引用本文： | 罗红.绿色营销——21世纪饭店业的必然选择[J].华东经济管理,2002,16(5):119-120. |
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| 作者姓名： | 罗红 |
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| 作者单位： | 1. 安徽省委党校,经管教研部,安徽,合肥,230022
2. 合肥学院,经济系,安徽,合肥,230022 |
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| 摘 要： | 中国加入WTO后 ,意味着将进入经济全球一体化 ,这就要求税制必须按照WTO的规则 ,与国际税收惯例取得一致。本文着重从进一步完善关税、企业所得税、个人所得税、增值税 ,提高出口退税率 ,加快费改税步伐等方面 ,对我国入世后 ,如何加快和深化税制改革进行全方位的思考。
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| 关 键 词： | 关税总水平 国民待遇 个人所得税 增值税 费改税 |
| 文章编号： | 1007-5097(2002)05-0119-02 |
| 收稿时间： | 2002/8/10 0:00:00 |
| 修稿时间： | 2002年8月10日 |
Direction of tax system reform after China's entry into WTO |
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| LUO Hong,ZHANG Kai.Direction of tax system reform after China''s entry into WTO[J].East China Economic Management,2002,16(5):119-120. |
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| Authors: | LUO Hong ZHANG Kai |
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| Institution: | 1.Economic Management Department of Anhui provincial Party School,Hefei 230022,China; 2.Economic Department,Hefei Institute,Hefei 230022,China |
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| Abstract: | It means that China becomes one part of economic globalization after China's entry into WTO. As a result, the tax system of China must be in keeping with international practice of tax system according to WTO's regulation. It is fully discussed in the paper how to quicken and deepen tax system reform from the aspects of improving the system of tariff, business income tax, personal income tax and value-added tax, increasing the rate of refund of export tax, and speeding up the replacement of administrative fees by tax ("fees to tax") after China's entry into WTO. |
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| Keywords: | general tariff level national treatment personal income tax value-added tax fees to tax |
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