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一、当前乡镇企业外向型经济遇到的困难和问题 改革开放以来,福建省乡镇企业外向型经济发展取得巨大的成绩,并且保持着强劲的发展势头。但是,在发展中也遇到不少亟待研究和解决的问题。主要有以下几个方面: 1、优惠政策的问题。新税制出台后,乡镇企业原有的税收优惠政策已近消失,外向型乡镇企业不能继续享受税收优惠,对外竞争能力有所削弱。此外,新税制对乡镇“三资”企业进口原辅材料再出口实行先征后退税的办法,对乡镇“三资”企业在国内采购原辅材料生产产品出口,必须先征收17％增值税,到一定时期累计后才予退税。实行这种办法后带
I. Difficulty and problems faced by the current export-oriented economy of township enterprises Since the reform and opening up, the outward-oriented economic development of township enterprises in Fujian Province has achieved tremendous results and has maintained a strong momentum of development. However, many problems urgently needed to be studied and solved have also been encountered in the development. There are mainly the following aspects: 1. Problems with preferential policies. After the introduction of the new taxation system, the original preferential tax policies for township and township enterprises have almost disappeared. Export-oriented township and village enterprises cannot continue to enjoy tax incentives, and their external competitiveness is weakened. In addition, the new taxation system implements the method of first repatriation tax for the re-export of raw and auxiliary materials imported by township and township “three-funded” enterprises, and must first levy 17% value-added tax on the purchase of raw and auxiliary materials for domestic-funded enterprises’ “triple-funded” enterprises. Only after a certain period of time has accumulated, will it be refunded. After implementing this method