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今年1月1日起实施新的税制,对于完善我国的税收体系,公平税负,促进平等竞争,以及加快与国际市场接轨等具有重大意义。这是企业对税制改革的共识。最近,北京企业家联谊会邀集了20多位企业家,就新税制实施两个月来的情况进行了讨论,提出了一些问题和意见。一、一些享受优惠政策的企业,如军工企业、高新技术企业,实行增值税前后,反差很大,企业无准备、无承受力量,一些历史上从未出现过亏损的企业,1994年初竞出现赤字。国家一级企业×××厂最为典型,去年共缴税95万元,今年1月份上交额已达105万元,超过了去年全年数。另外,高新技术企业投入大、周期长、风险高,人工费用又不能进成本(无法抵扣),增值税的规定,对高新技术的开发是一
The implementation of the new tax system on January 1 this year is of great significance to improving our tax system, fair tax burden, promoting equal competition and accelerating convergence with the international market. This is the consensus of the enterprises on the reform of the tax system. Recently, the Beijing Entrepreneurs Association invited over 20 entrepreneurs to discuss the new tax system for two months and put forward some questions and comments. First, some enterprises enjoying preferential policies, such as military enterprises and high-tech enterprises, have great contrasts before and after the introduction of value-added tax. Enterprises are unprepared and can not afford to pay. Some enterprises that have never suffered losses in their history appeared in the beginning of 1994, . ××× factory at the national level is the most typical. Last year, a total of 950,000 yuan was paid. In January this year, the turnover reached 1,050,000 yuan, more than the figure for the whole year of last year. In addition, high-tech enterprises to invest large, long cycle, high risk, labor costs can not enter the cost (can not be deducted), the provisions of value-added tax, the development of high-tech is a