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帮助企业提高效益,促进企业生产发展,是税务部门一项重要任务。近年来,我们不断从理论和实践中探讨特区税收管理与企业发展的关系,并按照税收管理体制,报经批准,制定了支持深圳特区企业抓生产、上水平、求效益的税收政策,具体从三个方面帮助国营企业提高和发展。 (一)从政策上扶。为了平衡特区内外资企业的税负差异,我们于1987年至1988年,统一了特区的地方税、流转税、特别消费税和特区的税收优惠政策,进一步减轻内资企业的负担。改革后的税制体现下列特点:
To help enterprises improve efficiency and promote enterprise production and development, tax department is an important task. In recent years, we have constantly explored the relationship between the SAR tax administration and the development of the enterprises in theory and practice and formulated the tax policies that support the enterprises in the Shenzhen Special Economic Zone in grasping the production, upgrading and efficiency in accordance with the tax administration system. Specifically, Three areas help state-owned enterprises improve and develop. (A) from the policy support. In order to balance the differences in tax burden between foreign-funded enterprises in the SEZs, we consolidated the local tax, turnover tax, special consumption tax and preferential tax policies for the SARs from 1987 to 1988 to further ease the burden on domestic-funded enterprises. The reform of the tax system reflects the following characteristics: