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我国从1994年开始,本着统一税法,公平税负、简化税制、合理分权、理顺分配关系,规范分配方式,保证财政收入的原则,建立起符合社会主义市场经济要求的税制体系和管理制度。这次税制改革,对我地区来讲影响也是多方面的,经过5个月的学习、实际操作和调查研究,从以下几个方面谈点粗浅的看法。一、以增值税为中心的流转税对我地区经济的影响1.由于对一般纳税人采用了税款抵扣制,实质上是仅就商品生产经营的增加值课税,这对于经济效益差,生产力发展水平较低的不发达地区税负是公平合理的,因为在旧税制中生产同一产品不论增值多少,效益高低,一律按销售额征税,形成了不发达地区企业的实际税负比发达地区企业的实际税负重。2.在工业生产和商品流通全过程推行增值税,有利于产业结构和企业组织结构的优化调整。从我地区情况看,钢材、化工、电力等产品锐负减轻,有利于促进我地区基础产业的加快发展;煤炭、铁矿石等产品的税负虽然增长幅度很大(煤炭行业税负由3%提高到8.4%),但是
Since 1994, our country has established a tax system and management system in line with the requirements of the socialist market economy in line with the principle of unifying tax laws and fair tax burden, simplifying the tax system, rationally decentralizing, rationalizing the distribution relations, standardizing the distribution and guaranteeing financial revenue. system. The reform of the tax system has many implications for our region. After five months of study, practical operation and investigation, we will discuss the superficial opinions from the following aspects. I. Impact of Turnover Tax on Value-added Tax on the Economy of Our Region 1. Tax deduction system is adopted for ordinary taxpayers, which is essentially taxable only on the added value of commodity production and management. This is not conducive to economic efficiency , The tax burden in the underdeveloped areas with a low level of productivity development is fair and reasonable because the same taxes on sales of the same product produced in the old taxation system irrespective of the amount of added value and profitability have led to the formation of the actual tax burden ratio of enterprises in underdeveloped areas The actual tax burden on enterprises in developed areas is heavy. 2. The implementation of value-added tax in the whole process of industrial production and circulation of commodities is conducive to the optimization and adjustment of the industrial structure and the organizational structure of enterprises. In light of the situation in our region, the sharp reduction of steel products, chemical products and power products is conducive to the acceleration of the development of basic industries in our region. Although the tax burden of coal, iron ore and other products has increased by a large margin (the tax burden of the coal industry is reduced from 3 % Increase to 8.4%), however