论文部分内容阅读
税制改革是调整国家与企业利益分配关系的主要手段,影响极大。如何正确贯彻好,至关重要。 一、新税制实施后,部分企业、行业税负增加 从国家统计局和有关方面的报道来看,新税制实施后加速了财政收入的擅长。截止4月末,财政收入增长22％,税收增加29％,增值税、营业税增长都超过30％。问题是:税收增长,尤其是流转税增长与销售收入增长不同步。以预算内工业企业而言,1—4月累计,流转税增长比销售收入增长高出35个百分点,流转税大幅度的提高,加剧了国有企业资金紧张的矛盾,也增加了国有企业扭亏增盈的难度。 税负增加的企业、行业主要有: 1、部分自然资源开采业。2、小化肥、农药行业。3、卷烟行业。4、纺织行业。5、废旧物资回收企业、再生资源利用企业。
The reform of the tax system is the major means of adjusting the distribution of profits between the state and the enterprises and has a great impact. How to correctly implement it is crucial. I. After the implementation of the new tax system, the tax burden of some enterprises and industries has increased From the coverage of the National Bureau of Statistics and other relevant parties, the acceleration of the fiscal revenue after the implementation of the new tax system is good. As of the end of April, fiscal revenue increased 22%, tax revenue increased 29%, value added tax, sales tax increased by more than 30%. The problem is: tax revenue growth, especially turnover tax growth and sales growth is not synchronized. For the budget industrial enterprises, from January to April, the total increase in turnover tax was 35 percentage points higher than the growth in sales revenue. The turnover tax increased substantially, exacerbating the financial constraints of state-owned enterprises and increasing the losses of state-owned enterprises The difficulty of profit. Increase in tax burden on enterprises, industries are: 1, part of the natural resources mining industry. 2, small chemical fertilizer, pesticide industry. 3, the cigarette industry. 4, textile industry. 5, waste materials recycling companies, renewable resources enterprises.