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增值税是新税制中改革力度最大的税种,现已成为工商税收的主体税种.作为一种共享税,增值税涉及到中央、地方各级政府的经济利益,目前已广为社会所关注.因此,掌握增值税的税源分布情况及其发展动态,对进一步加强增值税征收管理,开发后继税源,保证各级政府预算收入持续稳定增长,促进地方经济的发展,具有重要意义.一、增值税税源分布情况及特点1994年,深圳市增值税纳税户8.5万户(其中:一般纳税人1.3万户,企业小规模纳税人1.9万户,个体小规模纳税人5.3万户),实现税款33.3亿元,扣除“地产地销”减免税、期初库存物资已征税款抵扣以及缓欠税款余额后,实际入库税款20.3亿元.具体分布情况如下:1、增值税税源经济类型构成初步形成国有、涉外、其他经济三足鼎立的格局.国有经济企业增值税纳税户9866户,缴纳税款7.6亿元,占增值税总额的38%,户均纳税7.7万元;涉外企业增值税纳税户9219户,缴纳税款7.3亿元,占增值税总额的36%,户均纳税7.9万元;其他经济成份缴纳税款5.3亿元,占增值税总额的26%,其中个体经济纳税户5
As the most important tax reform in the new tax system, value-added tax has now become the main type of tax for industrial and commercial taxation.As a kind of shared tax, the value added tax (VAT) involves the economic interests of the central and local governments and is now widely publicized. It is of great significance to grasp the distribution of tax sources and their development trends and to further strengthen the management of the collection and collection of value-added tax, develop follow-up tax sources, and ensure the steady and steady growth of budget revenues at all levels of government and the promotion of local economic development. Distribution and Characteristics In 1994, 85,000 value-added taxpayers in Shenzhen (of which 13,000 were general taxpayers, 19,000 were small-scale taxpayers and 53,000 were small-scale taxpayers) and 3,333 million were taxed After tax deduction of “real estate sales” tax, the beginning of the inventory of goods has been tax deductible tax deduction and debt owed, the actual storage tax 2.03 billion yuan. Specific distribution is as follows: 1, Initial formation of the state-owned, foreign-related, other economic tripartite pattern of state-owned economy enterprises VAT tax payers 9866, pay taxes 760 million yuan, accounting for 38% of the total value-added tax, the average tax of 77,000 Tax-paying households with foreign-funded enterprises 9292, tax paid 730 million yuan, accounting for 36% of the total value-added tax, household income tax 79,000 yuan; other economic components to pay taxes 530000000 yuan, accounting for 26% of the total value-added tax, Which individual taxpayers 5