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1988年以来,随着经济的发展,深圳市运输业也得到了较快发展。私人车辆、个人承包车辆的营运运价已经经过三次调整,运价提高幅度达114.3％,按深圳市税务局[1988]深税征字第89号文核定定额,计税标准就偏低,脱离当前运输业的发展实际。为准确掌握深圳市私人车辆、个人承包车辆的营运实际收入和费用情况,深圳税务局于去年下半年在全市进行了一次抽样调查。现将有关情况及问题陈述如下,并就相应策作些探讨。
Since 1988, with the economic development, the transport industry in Shenzhen has also been rapid development. The operating tariffs of private vehicles and individual contracted vehicles have been adjusted three times and the freight rate has increased by 114.3%. According to the stipulations of Article 89 of the Shenzhen Taxation Bureau [1988], the tax rate is relatively low and divorced The current development of the transport industry is real. In order to accurately grasp the actual revenue and expenses of Shenzhen private vehicles and individual contracted vehicles, Shenzhen Inland Revenue Department carried out a sample survey in the city in the second half of last year. The relevant information and issues are set out below and some discussions on appropriate policies are made.