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我国目前实行内外两套税制。在流转税方面,对“三资”企业征收工商统一税,对内资企业征收产品税、增值税和营业税;在所得税方面,也是内外单独立法改革开放十几年来,为了吸引更多的外资,我们给予了“三资”企业比内资企业更多的税收优惠政策。大多数人认为“三资”企业税收比内资企业优惠,但也有些人认为“三资”企业税负比内资企业重,不利于“三资”企业发展。为探索公平税负,创造平等竞争的外部环境,笔者对此做了调查,共调查92家“三资”企业涉及17个行业、76类产品和项目,共13个税种,分布在两个县级市、一个县、一个区和市直共五个区域。其调查结果是:
At present, China has implemented two sets of internal and external tax systems. In terms of turnover taxes, the “three-capital” enterprises are subject to consolidated commercial and commercial taxes and levies product taxes, value-added tax and sales tax on domestic-funded enterprises. In the area of income tax, both inside and outside the independent legislative reform and opening-up more than a decade ago, in order to attract more foreign investment, Given the “foreign-funded” enterprises than domestic-funded enterprises more tax incentives. Most people think that the tax for “three-capital” enterprises is lower than that for domestic-funded enterprises, but some people think that the tax burden of “three-capital” enterprises is heavier than that for domestic-funded ones, which is detrimental to the development of “three-capital-oriented” enterprises. In order to explore a fair tax burden and create an external environment of equal competition, the author conducted a survey to investigate a total of 92 “three-funded” enterprises involving 17 industries and 76 types of products and projects, with a total of 13 taxes distributed in two counties Level city, a county, a district and city straight five areas. The findings are: