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最近,我们对六家国有大中型企业1996年度和1997年上半年的税外负担情况进行了审计调查。从调查结果看,六家企业1996年共支付税外负担1245万元,是当年销售收入的2.8％、利润总额的47％、应交税金的24.9％、已交税金的46.8％。1997年上半年共支付各类税外负担636.5万元,是同期销售收入的2.8％、利润总额的56％、应交税金的29.8％、已交税金的56.6％。从税外负担支付依据看,大部分是有文件依据的,如各级政府和相关部门的文件等,真正的强行滥集资、乱收费的是少数。从分类结构看,在一年半时间的总税外负担1881.5万元中,
Recently, we conducted an audit investigation into the tax burden of six state-owned large and medium-sized enterprises in 1996 and the first half of 1997. From the survey results, the six enterprises paid a total of 12.45 million yuan of tax burden in 1996, accounting for 2.8% of the sales revenue, 47% of the total profits, 24.9% of the tax payable and 46.8% of the tax paid. In the first half of 1997, it paid a total of 6,365,000 yuan of various taxes, accounting for 2.8% of the total sales revenue, 56% of the total profits, 29.8% of the tax payable and 56.6% of the tax paid. According to the basis for paying the tax burden, most of them are based on documents, such as documents from all levels of government and relevant departments, etc., and they are really forcibly trying to overrule capital raising and indiscriminately charging fees. From the classification structure, in a year and a half of the total tax burden of 18.815 million yuan,