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税制改革后我省税收负担发生了明显的变化,总的情况是:税负总水平变化不大,稳中略降,税负偏轻。但从税收结构盾,税负差异较大:一是地区差异;二是第三产业比重上升;三是行业税负降多升少;四是国有经济税负高于其他经济;五是税种上增值税税负比重过重。原因是多方面的,主要表现在经济结构的变化,并没有引起税收结构的改变,企业效益滑坡;数字失真和统计口径失实。鉴于此,须采取加强对商业流通企业的税收管理,规范减免税的操作方法,扩大增值税适用范围等措施,改变湖南税收负担状况,以促进湖南经济增长。
Tax reform in our province after the tax burden has undergone significant changes in the overall situation is: little change in the overall level of tax burden, steady slightly lower, the tax burden is too light. However, due to the tax structure shield, the tax burden varies greatly: firstly, regional differences; secondly, the proportion of the tertiary industry goes up; thirdly, the industry tax burden rises more and less; fourthly, the state economy tax burden is higher than other economies; Value-added tax burden is too heavy. There are many reasons, mainly manifested in changes in economic structure, did not lead to changes in tax structure, corporate profits decline; digital distortion and statistical miscalculation. In view of this, we must take measures to strengthen the tax management of commercial circulation enterprises, regulate the operation of tax relief, expand the scope of VAT and other measures to change the tax burden in Hunan to promote economic growth in Hunan.