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自1994年税制改革以来,荥阳市地方收入连年增长,平均每年以23％的速度递增,然而今年以来,收入形势却十分严峻,在这种情况下,如何处理好依法治税与发展经济的关系,已成为确保经济持续稳定发展的重要问题。因此,分析新形势下企业的税收负担状况,对于适时调整征管重心,体现“依法治税、公平税负”,的治税思想,具有重要意义。下面结合我市企业情况,对这一问题作以下分析: 一、我市地方税总体税负情况 1995年至1998年宏观税负情况表
Since the reform of the tax system in 1994, the local revenue in Shenyang has been increasing year by year, with an average annual increase rate of 23%. However, since this year, the income situation has been very grim. Under such circumstances, how to handle the relationship between tax administration and economic development? Has become an important issue for ensuring a sustained and steady economic development. Therefore, to analyze the tax burden of enterprises under the new situation is of great significance to timely adjust the focus of tax collection and administration and embody the tax governance philosophy of “administering tax by law and fair tax burden”. The following combined with the business situation in our city, the following analysis of this issue: First, the overall tax burden of local tax in our city Macro tax burden from 1995 to 1998