从1982年开始,上海市缝纫机公司和制伞总厂经财政部税务总局同意,试行扣除协作生产单位已交纳税额的办法征收工业环节的税,简称扣税法,这是进行税制改革,试行增值税的一种新的征收方式。随着经济体制的改革,专业化协作的发展,不少生产整机的工厂,把原来由自己生产的一部分零部件让给其他工厂进行专业生产或加工,协作厂完成的产品在售给整机厂时,按照现行税法要照章交纳工商税。这样,从这个产品来说,其税收负担要比扩散前增加,出现了全能生产与非全能生产在税收负担上不平衡现象。前两 Since 1982, the Shanghai Sewing Machine Company and the Umbrella General Factory have agreed with the State Administration of Taxation of the Ministry of Finance to impose a tax on industrial links deducting the amount of tax paid by the cooperative production units, referred to as the tax deduction law for tax reform. The trial of value added tax A new method of collection. With the reform of the economic system and the development of specialization and cooperation, many of the factories that produce complete machines have been allowed to produce or process some of the parts they originally produced for other factories. The products completed by the cooperation factory are sold to the whole machine Factory, in accordance with the current tax law to pay industrial and commercial tax chapter. In this way, from this product, its tax burden increased more than before the proliferation, resulting in an imbalance in the tax burden between omnipotent production and non-omnipotence production. The first two