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新税制实施一年多来,前不久,我们对省内国有大中型44户企业进行了深入了解,从企业反馈的意见看:对新税制的反映是积极肯定的,认为新税制基本上达到了统一税法、公平税负、简化税制、保障财政收入、促进经济结构和产业结构调整的目的。同时,也对新税制运行中出现的一些问题提出了看法,现综述如下。一、税负问题在调查的44户企业中,税负有升有降,上升额与下降额基本持平。在上升企业中,煤炭、矿业的税率上升幅度较大,如盘江矿务局,林东矿务局、开阳磷矿的纳税额分别比1993年上升3537万元、678万元和
Not long ago, we conducted an in-depth understanding of 44 large and medium-sized state-owned enterprises in the province. From the feedback we received from the enterprises, the new tax system was positively affirmed and the new tax system was basically reached Unify the tax law and fair tax burden, simplify the tax system, guarantee financial revenue, and promote the economic structure and industrial restructuring. At the same time, some opinions on some problems that emerged during the operation of the new tax system have also been put forward. First, the tax burden In the survey of 44 enterprises, the tax burden rose, the amount of increase and decrease basically the same. Among the ascending enterprises, the tax rates of coal and mining industries increased greatly. For example, the tax liability of Panjiang Mining Bureau, Lindong Mining Bureau and Kaiyang Phosphate Mine increased by 35.37 million yuan and 6.78 million yuan respectively from 1993