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1994年分税制改革确定了地方对18个税种的征收管理权限,但是在广西地税部门实际实施的只有12个税种(包括已经取消的投资方向调节税、税费改革取消的
In 1994, the tax-sharing reform set the local authority for the collection and administration of 18 tax types, but only 12 tax types actually implemented in the local land tax department in Guangxi (including the tax-adjusted investment tax lifted and tax-fee reform canceled