中华人民共和国消费税法（征求意见稿）(118)
<P style="BOX-SIZING: border-box !important; TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 39px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 43px; MARGIN: 0px; MIN-HEIGHT: 1em; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: 0px; COLOR: rgb(51,51,51); CLEAR: both; FONT-SIZE: 17px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial"><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 仿宋_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">为落实深化“放管服”改革精神，进一步减少纳税人办税频次，减轻纳税人申报负担，《征求意见稿》取消“一日、三日和五日”等三个计税期间，新增“半年”的计税期间。（第十八条）</SPAN>
<P style="BOX-SIZING: border-box !important; TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 39px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 43px; MARGIN: 0px; MIN-HEIGHT: 1em; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: 0px; COLOR: rgb(51,51,51); CLEAR: both; FONT-SIZE: 17px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial"><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 仿宋_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">《征求意见稿》增加了消费税共治条款，明确相关部门需要配合税务机关消费税管理活动，加强消费税征收管理，有利于维护健康公平的消费税法制环境，也有利于后续消费税改革的顺利实施。与增值税法草案保持基本一致。（第二十一条）</SPAN>


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