cciia.org.cn 2021-6-9 15:29:24 法治(zhi)日(ri)報——法制(zhi)網(wang)
法治日報全媒體記者 朱寧寧
十三屆全國(guo)人大(da)常委會第二十九次(ci)會議8日對印(yin)花稅(shui)(shui)(shui)(shui)(shui)(shui)法草案(an)二審稿進(jin)行了分組(zu)審議。審議中，委員(yuan)們(men)(men)認為，草案(an)充分體(ti)現(xian)了簡稅(shui)(shui)(shui)(shui)(shui)(shui)制、寬(kuan)稅(shui)(shui)(shui)(shui)(shui)(shui)基(ji)、低稅(shui)(shui)(shui)(shui)(shui)(shui)率、嚴征管的(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)改精神，優化了我(wo)國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)制結構，完(wan)善了稅(shui)(shui)(shui)(shui)(shui)(shui)種，進(jin)一步體(ti)現(xian)了落實(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)收法定原(yuan)則的(de)(de)(de)時代要(yao)求，對形成依法治(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)新局面(mian)有重要(yao)意義。同時，委員(yuan)們(men)(men)還提出(chu)了多方(fang)面(mian)的(de)(de)(de)完(wan)善意見(jian)。
“應推進印花稅法和(he)民法典合(he)(he)同(tong)(tong)(tong)(tong)(tong)編的并軌(gui)和(he)銜接，以強化印花稅法的剛性。”楊志今委員指出，鑒于民法典在(zai)買賣合(he)(he)同(tong)(tong)(tong)(tong)(tong)、借款合(he)(he)同(tong)(tong)(tong)(tong)(tong)等(deng)典型(xing)合(he)(he)同(tong)(tong)(tong)(tong)(tong)的基礎上(shang)新增了(le)保(bao)理(li)合(he)(he)同(tong)(tong)(tong)(tong)(tong)、物業服務(wu)合(he)(he)同(tong)(tong)(tong)(tong)(tong)等(deng)合(he)(he)同(tong)(tong)(tong)(tong)(tong)類(lei)型(xing)，建(jian)議草(cao)案(an)可以根據(ju)民法典合(he)(he)同(tong)(tong)(tong)(tong)(tong)編的規定，進一步梳理(li)印花稅征(zheng)收的合(he)(he)同(tong)(tong)(tong)(tong)(tong)范圍，減少在(zai)合(he)(he)同(tong)(tong)(tong)(tong)(tong)類(lei)型(xing)判(pan)斷和(he)稅率適用等(deng)方面引(yin)發的爭議。
李鉞鋒委(wei)員在(zai)發言中指出，調(diao)研發現目前(qian)在(zai)印花稅(shui)征(zheng)管工(gong)作中還面臨著兩(liang)個困難(nan)：一是對自然人征(zheng)管的難(nan)度大，二(er)是綜合(he)治稅(shui)有待進一步(bu)加強。鑒于此，他建議進一步(bu)細化印花稅(shui)征(zheng)管的有關規定，擴大自然人代(dai)(dai)扣代(dai)(dai)繳(jiao)、代(dai)(dai)收代(dai)(dai)繳(jiao)印花稅(shui)的范(fan)圍，明確具有協調(diao)配(pei)合(he)職(zhi)責的相關部門，進一步(bu)提高綜合(he)治稅(shui)能力。
日期：2021-6-9 15:29:24 | 關閉 |
Copyright © 1999-2021 法律圖書館(guan)
.
.
