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贵州省总会计师研究会机械分会、贵州省机械工业会计学会于1994年3月召开部分企业总会计师关于实施新税制研讨会,对目前实行新税制过程中存在的问题,提出了建设性的意见:一、实施新税制过程中存在的问题1、从总体上讲,这次工商税制改革,不会加重企业负担。但是,税制改革是全面性、整体性、结构性改革,涉及每个企业乃至个人的利益调整,纳税人的税负,必然有升有降。从实施的情况看,机械企业的税负是上升的,其主要原因是企业在生产经营过程中有一部分不能取得增值税专
Guizhou Province Association of Chief Accountants Machinery Branch, Guizhou Machinery Industry Accounting Society held in March 1994 some chief accountants on the implementation of the new tax system seminar on the current implementation of the new tax system in the process of problems, put forward constructive comments: First, the implementation of the new tax system problems 1, in general, the industrial and commercial tax reform will not aggravate the burden on enterprises. However, the reform of the tax system is a comprehensive, integrated and structural reform involving the interest adjustment of every enterprise and individual. The taxpayers’ tax burden must rise and fall. From the implementation of the situation, the tax burden on machinery enterprises is rising, the main reason is that enterprises in the production and operation of some can not get VAT