最近,福州市地方税务局对机械、粮食、物资、供销、物资回收等36个企业的城建税税负进行调查,并测算其作为独立税种征收时的税收负担,进而思考独立征收城建税中的问题与建议。现报告如下: 一、现行城建税税制的弊端主要是: 1.难以体现享用市政设施与纳税义务相对应的原则。城建税旨在加强市政维护建设,扩大和稳定城市维护资金来源而征收的 Recently, Fuzhou Local Taxation Bureau investigated the urban construction tax burden of 36 enterprises such as machinery, grain, materials, supply and marketing, material recovery, etc., and measured the tax burden when collecting it as an independent tax. Then, Questions and suggestions. Now report as follows: First, the drawbacks of the current urban construction tax system is mainly: 1. Difficult to reflect the enjoyment of municipal facilities and tax obligations corresponding to the principle. Urban construction tax aims to strengthen the municipal maintenance and construction, expanding and stabilizing the city to maintain the source of funds levied