发展乡镇企业,是振兴农村经济的关键,也是促进有计划商品经济发展的重要内容,因而国家在税收上一直采取优惠政策。但也有少数乡镇企业,由于经营管理不善,造成了亏损,这些企业往往不是从自身找亏损原因,却责怪国家的税收多了,这种认识对吗?应城市对乡镇企业税负情况的调查,事实给予了否定。近几年,在对乡镇企业实行税收优惠政策的前提下,把乡镇企业缴纳的工商所得税,由比例税率,改为八级超额累进税率,这对盈利大的企业来说,税负相应地增加了一些,盈利小的企业,税负相应的减轻了一些。赵紫阳曾经说过:农业生产发展了,农 The development of township and village enterprises is the key to rejuvenating the rural economy and an important part of promoting the development of a planned commodity economy. Therefore, the state has been adopting preferential policies in taxation. However, there are also a few township and village enterprises that, due to poor management and operation, have caused losses. These enterprises are often not seeking losses from themselves but blame the country for more taxes. Is this right? The investigation of the tax burden on township and village enterprises by Yingcheng City, The facts were negative. In recent years, under the precondition of introducing tax preferential policies to township and village enterprises, the industrial and commercial income tax paid by township and village enterprises has been changed from the proportional tax rate to an over-advanced tax rate of eight levels. As a result, the tax burden is correspondingly increased for enterprises with large profits Some, small profits in the business, the corresponding reduction in the tax burden. Zhao Ziyang once said: the development of agricultural production, agriculture