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一、工商统一税税目、税率设置过窄,已不能适应当前实际情况。工商统一税税目、税率的设置是按照五十年代我国国内产业发展情况制定的,对于目前迅速兴起的许多高、新、精产品,在税目表中对不上号,如果都将税目、税率表中未列举的产品笼统归入“其他工业品”税目采用同一税率征税,显然很不合理,不仅影响财政收入,而且起不到税收调节经济的作用。由于对税目、税率表中未列举的的产品适用税率要逐级请示,也影响我们的工作效率。从保定市目前情况看,外资企业的经营项目和生产产品种种类共31项,其中只有12项是属于税目税率表中列举的,仅占39％;另有19项未列举,需向上级局请示税率。
First, industrial and commercial uniform tax items, tax rates set too narrow, can no longer adapt to the current actual situation. The tax and business tax rates are set according to the development of China’s domestic industries in the 1950s. Many high, new and refined products that are rapidly emerging at present do not have the right number in the tax list. If tax items It is obviously unreasonable to adopt the same tax rate for items that are not listed in the general category of “other industrial products”. This will not only affect the revenue but also serve as a tax-free economy. As the tax items, tax rates not listed in the table of products applicable tax rate to ask for instructions, but also affect our work efficiency. From the current situation in Baoding, there are 31 foreign-invested projects and 31 types of products under production, of which only 12 are listed in the tax rate table, accounting for only 39%. Another 19 items are not listed and must be submitted to the higher authorities Please indicate the tax rate.