统一内资企业所得税仅仅是企业所得税改革的第一步,虽然已产生了积极的作用,但从总体上看,企业所得税改革的步伐仍然滞后,改革的效果与所要达到的目的还有一段距离,具体表现在以下几个方面: 1.企业所得税的增长幅度仍然慢于整个工商税收的增长幅度。企业所得税改革后,虽然开始扭转收入连年下降的被动局面,比改革前收入有了较大幅度的增长,强化了其组织财政收入的功能。但所得税收入占工商税收收入总额的比重明显偏低,未能充分体现其主体税收的作用。 2.虽然已建成流转税、所得税为主体的复会税制体系,但这个体系过于复杂,企业所得税基本上是内一套外一套,随之而来的内、外资企业之间税负不平的矛盾就明显地突出出来。导致内、外资企业税负不平,不利于企业之间展开公平竞争,更多严重的是导致一些设备、技术比较先进无需引进外资的内资企业,为了降低税负纷纷与外商合资,造成国家财政收入的流失,影响了国家的经济权益。 3.企业所得税的一些具体政策尚未到位。如对事业单位、社会团体的征税,基层征收工作无章可循,由此造成地区之间执行不统一。对在建立现代企业制度过程中出现的一些新问题,如对企业资产评估损益的税务处理问题,对企业之间相互投资参股分得利息、红利的免税及清除重复课税问题等,也没有一个明确的统一的规定。 4.财税改革在操作过程中走了样。如一些企业不按规定执行新的财会制度,过去沿袭下来的各种减免优惠政策还在继续执行。而财税改革后又出台一些诸如先征后返、亏损补贴、所得税退库、集中留利退库等政策,致使许多享受各种特殊政策的企业认为:上缴的税迟早还要退 The unified domestic-funded enterprise income tax is only the first step in the reform of enterprise income tax. Although it has already had a positive effect, the overall pace of corporate income tax reform lags behind. The effect of the reform is still far from the goal to be achieved. Specifically, Performance in the following areas: 1. The growth rate of corporate income tax is still slower than the growth rate of the entire industrial and commercial tax revenue. After the reform of enterprise income tax, although it started to reverse the passive situation of declining incomes year by year, it had a substantial increase over the pre-reform income and strengthened its function of organizing the fiscal revenue. However, the proportion of income tax revenue in the total industrial and commercial tax revenue is obviously low, failing to fully reflect the role of its main tax revenue. 2. Although the turnover tax and income tax have been set up as the resumption of the tax system, the system is too complicated. The income tax of the enterprise is basically the same as the set of external taxes. The tax burden between the domestic and foreign-funded enterprises will be uneven. Contradictions are clearly highlighted. As a result, the tax burden on domestic and foreign-funded enterprises is unfavorable, unfavorable to fair competition among enterprises, and more serious is the result of some equipment and technology being more advanced. Domestic-funded enterprises that do not need to attract foreign investment, joint ventures with foreign investors in order to reduce tax burden, Of the loss, affecting the country’s economic rights and interests. 3. Some specific corporate income tax policies are not yet in place. Such as the taxpayers of public institutions and social organizations, the basic level of collection work without rules, thus resulting in the implementation of regional inconsistencies. There are also some new issues that emerged in the process of establishing a modern enterprise system, such as the tax treatment of profit and loss on the assessment of corporate assets, the granting of interest on dividends for mutual investment among enterprises, the tax exemption on dividends and the elimination of double taxation Clearly unified rules. Tax reform in the operation of the walk. If some companies do not follow the rules and regulations to implement the new accounting system, the various inherited the various relief preferential policies continue to be implemented. After fiscal and taxation reform, some policies such as first levying taxes, losing subsidies, refunding income tax and refunding profits in a centralized way have been promulgated. Many enterprises that enjoy various special policies think that the tax paid must be refunded sooner or later