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改革开放20年来,福建经济以令人瞩目的速度持续快速发展,税源建设也取得了巨大成就。从总体上看,福建省税源建设和经济发展正步入相互促进、良性发展的健康轨道,但也面临着一些必须引起重视的新情况、新问题。本文是在1998年全省税源普查的基础上进一步加工提炼形成的,旨在集中明了地剖析福建省税源状况。一、税源基本状况税源普查资料显示,1997年福建省从事营利性活动、具有纳税义务的独立核笼企事业单位78 856家。其中国有和集体占全部普查单位数的68.4%,私营企业、“三资”企业分别占16.7%和8.9%。1997年底,全省普查单位的实收资本为2 065.13亿元,比1996年增长22.8%,其中国家资本最高,为816.61
Over the past 20 years since the reform and opening up, the economy of Fujian Province has witnessed sustained and rapid economic growth at a remarkable rate and tremendous achievements have also been made in building a tax source. Generally speaking, Fujian’s tax source construction and economic development are stepping into a healthy track of mutual promotion and sound development. However, they face some new situations and problems that must be emphasized. This article is based on the 1998 tax revenue survey of the province based on further processing and refining formed to focus on a clear analysis of Fujian’s tax sources. First, the basic status of tax sources Tax sources census data show that in 1997 in Fujian Province for-profit activities, with tax obligations of independent nuclear enterprises and institutions 78,786. Among them, 68.4% owned by the state and collectively owned by the entire census, 16.7% by the private-owned and 3% -owned enterprises by the private sector and 8.9% respectively. At the end of 1997, the province’s census paid-up capital was 206.513 billion yuan, an increase of 22.8% over 1996, of which the state capital was the highest at 816.61