近来,为鼓励个体私营经济发展,尤其是为解决下岗职工再就业问题,许多个体户、私营企业主以及学者提出应对个体私营经济实行税收减免。1997年上海市人大、政协两会期间,一些代表、委员认为,外资企业可享受税收减免的政策优惠,国有和集体企业所得税率为33%,也可享受减免税,而对私营企业实行比例税,所得税率为35%,个人收入调节税为40%,对个体户实行十级累进税 Recently, in order to encourage the development of the private economy and the private sector, especially to solve the problem of reemployment of laid-off workers, many self-employed individuals, private business owners and academics have proposed that tax relief should be imposed on the private economy. During the NPC Standing Committee and the Political Consultative Conference in 1997, some delegates and commissioners held that foreign-funded enterprises enjoy the preferential tax concessions. The income tax rate of state-owned and collective enterprises is 33%, and they can also enjoy the tax reduction and exemption. However, the proportional tax, Income tax rate of 35%, personal income tax adjustment of 40%, the implementation of progressive tax ten self-employed