论文部分内容阅读
苏联的税收在国家预算收入中占很小的比重,国家预算收入绝大部分是来自国营企业上缴的利润和周转税。乌克兰共和国的税收只占预算收入9.2%,虽然税收比重不大,但是国家利用税收这个工具,在贯彻经济政策以至引导经济发展方面还是起了重要作用。一、税制优惠奖励政策明确。苏联对居民、职工征收个人所得税,是根据他们收入多少,对国家贡献大小实行减免优惠待遇的。如职工月收入不到最低工资标准的不收税,超过最低
The tax revenue in the Soviet Union accounts for a small proportion of the state budget revenue, and the vast majority of state budget revenues come from profits and turnover taxes paid by state-owned enterprises. The revenue of the Republic of Ukraine accounts for only 9.2% of the budget revenue. Although the proportion of tax revenue is small, the state’s use of tax revenue has played an important role in implementing economic policies and guiding economic development. First, the tax incentives incentives clear. The Soviet Union imposes personal income tax on residents and workers on the basis of the amount of their income and the preferential treatment of the size of their contribution to the state. If the monthly income of employees less than the minimum wage does not tax, more than the minimum