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Jingdong book

中华人民共和国地方志·福建省志：税务志（1989-2005）

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Jingdong book

中华人民共和国地方志·福建省志：税务志（1989-2005）

Name: 中华人民共和国地方志·福建省志：税务志（1989-2005）
Brand: Jingdong book
SKU: 3110042731
Price: 94.96 USD
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《中华人民共和国地方志·福建省志：税务志（1989-2005）》全面、系统地记述了1989——2005年福建税务情况，重点记述十七年来福建税制管理体制改革与发展的历程，充分反映全省税务工作者“为国聚财，为民服务”的精神风貌，充分显示福建税收的地方特色和时代特征。1989——2005年，福建省税收工作经历了国家“八五”、“九五”、“十五”三个五年计划时期，为服务经济作出了贡献；经历了工商税制的全面改革，使税收紧跟时代步伐；经历了税收管理体制以及税收征管模式的变革，使征收管理更加科学；经历了税收管理从手工操作到计算机网络的普遍应用，先进的技术使税收管理有了质的飞跃。

Catalogue

概述
第一章税制与管理体制
第一节税制
第二节管理体制

第二章税种
第一节商品劳务税类
第二节所得税类
第三节财产税类
第四节行为税类
第五节基金与规费

第三章税收管理
第一节征管模式
第二节征收管理
第三节税收服务
第四节税务检查
第五节税收核算
第六节信息化建设

第四章法制建设
第一节行政执法责任制
第二节税收执法检查
第三节行政复议、应诉
第四节行政许可

第五章税收科研与宣传
第一节课题调研
第二节学术交流
第三节税收宣传
第四节税务报刊

第六章机构与队伍
第一节机构
第二节队伍

附录
一、大事年表
二、重要文献辑存
三、获省部级以上表彰的先进单位和先进个人名表
四、税务数据选录
编后记

Book Abstract

（三）实行分税制征管范围划分与调整规定
从1994年7月起，福建省征收管理范围划分为：
国家税务局系统负责征收管理的项目有：增值税；消费税（其中进口环节的增值税、消费税由海关代征）；铁道部、各银行总行和保险总公司集中缴纳的营业税、所得税和城市维护建设税；中央企业缴纳的所得税；地方银行、外资银行和非银行金融企业缴纳的所得税；海洋石油企业缴纳的所得税、资源税；对上海、深圳两市证券交易所的证券交易征收的印花税；境内外商投资企业、外国企业缴纳的各项税种，外籍人员、华侨和中国香港、澳门、台湾同胞缴纳的个人所得税，以上税收均按照税种分别缴人中央库或者地方库；出口退税；集贸市场和个体户的各项税收（按照税种分别人库）；中央税的滞纳金、补税、罚款收入；按照中央税、共享税附征的教育费附加（铁道部、各银行总行和保险总公司缴纳的部分人中央库，其他单位缴纳的部分人地方库）；国家能源交通重点建设基金、国家预算调节基金（上述两项基金于1994年后逐步取消）。
地方税务局系统负责征收管理的项目有：营业税，地方企业所得税（包括地方国有企业、集体企业和私营企业缴纳的所得税），个人所得税，资源税，城镇土地使用税，城市维护建设税.土地增值税，固定资产投资方向调节税，房产税，车船使用税，印花税，屠宰税，筵席税，地方税的滞纳金、补税、罚款收入，按照地方营业税附征的教育费附加。地方税务局还负责征收地方政府委托征收的具有税收性质的政府基金和政府收费。
征税机关除了两个税务系统以外，还有财政部门和海关。财政部门征收的税种有农业税（含农业特产税）、契税、耕地占用税。海关征收的税种有关税、船舶吨税，代征进口环节的增值税、消费税。
从1996年2月起，福建省执行1996年1月24日国务院办公厅批转的《国家税务总局关于调整国家税务局、地方税务局税收征管范围的意见》。调整税收征管范围为：①集贸市场和个体工商户税收，按照收入归属原则，由国家税务局和地方税务局分别征收管理。即增值税、消费税由国家税务局负责征收管理，营业税、个人所得税和其他税收由地方税务局负责征收管理。②外商投资企业和外国企业的增值税、消费税、所得税由国家税务局负责征收管理。营业税、个人所得税及其他地方税种由地方税务局负责征收管理。③中央与地方所属企事业单位组成的联营企业、股份制企业的所得税，由国家税务局负责征收管理。④对证券交易征收的印花税由国家税务局负责征收管理。⑤教育费附加（铁道部、银行总行、保险总公司缴纳的除外）由地方税务局负责征收管理。⑥其他工商各税的征收管理范围，仍按国务院办公厅规定办理。
……

Introduction

盛世修志，是中华民族的优良文化传统。修志意在“鉴于往事，以资于治道”，既记载历史，又为现实服务，还给后人提供借鉴，功在当代，利在千秋。岁在壬辰，《福建省志·税务志（1989-2005）》编纂成功，这是全省税务系统的一件大事，也是我省税务部门文化建设的一项重要成果，可喜可贺！
福建税务的发展过程，是国家税制改革、决策调整在福建贯彻落实的生动体现。为适应经济体制改革和对外开放需要，税制改革也随之展开。1982年，开征中外合资企业所得税、外国企业所得税及个人所得税；1983-1984年，实行利改税；1984-1993年，全面改革工商税制，形成一个适应多种经济成分、多次分配方式，由35个税种组成的复合税制。1993年12月，国务院颁布《关于实行分税制财政管理体制的决定》，明确从1994年起，实行分税制财政管理体制。这是新中国成立以来规模最大、范围最广、内容最深刻的一次税制改革，根据事权和财权相结合的原则，将税种统一划分为中央税、地方税和中央地方共享税，建立中央税收体系和地方税收体系，并建立分别征收中央税的国家税务局系统和征收地方税的地方税务局系统，以稳定中央和地方的分配关系。之后，又不断深化完善税制，2005年，国家开征的税种有21个。这些税制和管理体制的演变，在这部35万言的志书中得到全面而系统的记述，主题突出，主线鲜明，是国家税制改革的历史见证。志书以大量数据和事件，充分反映我省税收在税制改革进程中所取得的辉煌成就；充分展示税收征管手段的现代化、科技化的巨大变迁：充分体现我省税务工作在各个时期的重点、特点及其变化规律。

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