论文部分内容阅读
我国现行的企业政策是不统一的,不同的所有制、不同的地区有着不同的政策,不利于全国统一市场的完善和企业、地区间的公平竞争。例如,税收政策,国有企业、集体企业、乡镇企业、“三资”企业的税率是不同的。“三资”企业最为优惠,国有企业处境最为不利。国有企业负担的流转税平均税率为8%,而“三资”企业负担的工商统一税平均税率为5%;国有企业负担的所得税是55%,而“三资”企业为15～33%,并且还可以享受两年免三年减的优惠;国有企业提取折旧和技术开发费有严格的控制,而“三资”企业可以自主提取,相应地减少了纳税利润额;国有企业的自有资金要交25%的能源交通基金、预算调节基金,而“三
The current corporate policies in our country are not uniform. Different ownership systems and different regions have different policies. This is not conducive to the improvement of the unified national market and fair competition among enterprises and regions. For example, the tax rates of state-owned enterprises, collective enterprises, township and township enterprises, and “funded enterprises” are different. The “three-funded” enterprises are the most preferential, and state-owned enterprises are in the most unfavorable situation. The average tax rate for state-owned enterprises on turnover taxes is 8%, and the average tax rate for industrial and commercial unified taxation on “triple-funded” companies is 5%; the income tax for state-owned enterprises is 55%, and 15-30% for “funded enterprises”. And can also enjoy two years free three years reduction; State-owned enterprises to take depreciation and technical development costs are strictly controlled, and “three foreign-funded” enterprises can independently extract, correspondingly reduce the amount of tax profits; state-owned enterprises own funds To pay 25% of the energy transportation funds, budget adjustment funds, and "three