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为了适应深化改革、扩大对外开放的需要,今年中央对财政、税务管理体制进行了全面改革,并从1月1日起付诸实施。经过各部门的积极努力,全区改革工作进展顺利,较好地完成了新旧体制的衔接,实现了平稳过渡,县级以上国库处理中央与地方共享收入的分成比例全部正确,没有出现混库串级现象。但在实际运行过程中,仍然存在许多亟待解决的问题。为此,我们组织了三个调查组,对七个盟市地区十五个旗县进行了专题调查,现就有关问题加以探讨。运行过程中存在的问题1、税制改革宣传不够深入。由于财税管理体制改革时间较短,从制定政策到实施仅半年的时间,宣传新体制的工作没有跟上,使部分纳税人不清楚各项改革政策以及具体办法,有的企业盲目认为税制改革就意味着增加企业的税负,于是出现转嫁税负、高价出售产品的现象,有意无意地使市场物价有不同程度的上涨,如原来价外税,而现在变为价内税,原实行增值税的企业基本税率为14%,现改为17%,而企业认为3%是增加的税负,故
In order to adapt to deepening the reform and expanding the need for opening up to the outside world, the Central Government conducted an overall reform of the fiscal and taxation management system this year and implemented it from January 1. With the active efforts of all departments, the work of reform in the whole district went smoothly and satisfactorily completed the convergence of old and new systems and achieved a smooth transition. The share of revenue shared by the central government and local governments at the county level and above was entirely correct and there was no mixture of library strings Level phenomenon. However, in actual operation, there are still many problems to be solved. To this end, we organized three investigation teams to conduct a special investigation into the fifteen flag counties in the seven cities of the allied cities, and we are now discussing the relevant issues. Problems in operation 1, the tax reform is not enough publicity. Due to the relatively short reform period of the fiscal and taxation management system, only half a year has passed since the policy was formulated and the implementation of the new system has not been followed up. Some of the taxpayers are not aware of the various reform policies and specific measures. Some enterprises blindly think that the reform of the taxation system Which means increasing the tax burden on enterprises. Therefore, the phenomenon of shifting the tax burden and selling products at high prices appears to have unwittingly caused the market prices to rise in varying degrees, such as the original foreign tariffs, but now it becomes the intra-price taxes and the original value-added tax Of the enterprises basic rate of 14%, now changed to 17%, while the business that 3% is an increase of the tax burden, so