新税制出台前,人们普遍关心税收负担是否会加重,外商投资企业更是疑虑重重。为了缓解已设立的部分外商投资企业因税制改革增加税收负担对生产经营的压力,经全国人大常委会批准,国家税务总局作出决定对在1993年底以前批准设立的外商投资企业因执行新税制而增加的税收负担,可以最长在五年内予以返还。一年后的今天,实际情况究竟如何?笔者拟就目前厦门市外商投资企业增加税负返还过程中出现的一些问题作一论述,与各位同仁探讨。1、名义税负和实际税负的差异客观存在为了统一计算口径,我们在计算原税负时严格按照国税外函[1994]009号文件所附的“工商统一税税目税率表”列示的法定税率作为依据,由此计算出的税负可称之谓名义税负。但由于种种客观原因,我们在以往的征管工作中所执行的税率与名义税率之间存在差异。如对外资商业企业批发业务原工商统一税是不征税的,而我们在计算原税负时则以 Before the introduction of the new tax system, people are generally concerned about the tax burden will increase, foreign-invested enterprises is even more doubtful. In order to alleviate the pressure on production and operation of some foreign-invested enterprises that have already been established as a result of tax reform, the State Administration of Taxation decided to increase the number of foreign-invested enterprises approved for establishment by the end of 1993 as a result of implementing the new tax system, with the approval of the NPC Standing Committee. The tax burden can be returned within a maximum of five years. A year later today, what is the actual situation? I intend to Xiamen City, foreign-invested enterprises to increase tax burden in the process of returning to some of the issues to be discussed, and colleagues to discuss. 1. Objective Differences between Nominal and Real Tax Burden Objectively speaking, in order to unify the calculation of the caliber, we calculated the original tax burden in strict accordance with the “consolidated tax and business tax bill table” attached to the document Guo Shui Gong Gong [1994] No. 009 The statutory tax rate is based on which the tax burden calculated can be called a nominal tax burden. However, due to various objective reasons, there is a difference between the tax rate and the nominal tax rate we applied in the past collection and administration work. For example, if the original commercial tax on the wholesale business of a foreign-funded commercial enterprise is not taxed, then when we calculate the original tax burden,