近几年来,为广辟资金渠道,加快村镇建设步伐,国家和地方都相继出台了一些政策措施,现将部分措施办法摘述如下,供参阅。 一、财税方面 1、城镇维护建设税的返回。 按照国发[1993]90号文件规定,为了体现享用市政设施与纳税义务相对应的原则,城乡维护建设税由现行按流转税额附加征收改为以销售收入为计税依据,税率为;县、镇0.4％,市区、县、镇以外为 In recent years, in order to widen funding channels and speed up the pace of village and town construction, some policies and measures have been promulgated by both the state and local governments. Some measures and measures are summarized as follows for reference. First, fiscal and tax aspects 1, the town maintenance and construction tax return. In accordance with the provisions of Guo Fa [1993] No. 90 document, in order to reflect the principle of enjoying municipal facilities and tax liability, urban-rural maintenance and construction tax shall be changed from the current collection of additional turnover tax to that of sales revenue, with the tax rate as: 0.4% of the town, outside the city, county, town outside