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小城镇污水处理费和垃圾处置费的税收分析

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摘要 本文以小城镇污水处理费和垃圾处置费的税收现状作为主要研究课题,基于财税[2015]78号文件详细探讨了小城镇污水处理费和垃圾处置费的税收情况,并提出了小城镇污水处理费和垃圾处置费的税收建议,旨在为完善污水处理费和垃圾处置费的税收政策起到一定的借鉴作用。
作者 蒋兰英
出处 《中国乡镇企业会计》 2017年第12期64-65,共2页
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