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首先,从行业来看,据国家经贸委对11个行业的调查,税制改革后有7个行业税负增加:煤炭行业增加35.4亿元,矿山行业增加25.43亿元,卷烟行业增加27亿元,小化肥、农药行业增加5.9亿元,机械行业中的农机配套件、农用运输机械和重型机械增加1.6亿元,盐业增加2亿元。这些行业原来多数是政策性亏损行业,如不调整政策,税制改革后处境更加艰难。其次,从地方来看,某些省市国有企业整体税负增加。据江苏省测算,财税、金融体制改革后,虽然具体到每个企业税负有增有减,但全省国有企业整体
First of all, from an industry point of view, according to a survey conducted by the SETC on 11 industries, the tax burden on seven industries increased after the reform of the tax system: the coal industry increased by 3.54 billion yuan, the mining industry increased by 2.543 billion yuan, the cigarette industry increased by 2.7 billion yuan, Small chemical fertilizers and pesticide industries increased by 590 million yuan. The agricultural machinery parts in the machinery industry, agricultural transportation machinery and heavy machinery increased by 160 million yuan and the salt industry increased by 200 million yuan. Most of these trades were mostly policy-deficit sectors. Without any adjustment to their policies, the situation would have been more difficult after the tax reform. Second, from a local perspective, the overall tax burden on state-owned enterprises in some provinces and cities has increased. According to estimates of Jiangsu Province, fiscal revenue, financial system reform, although specific to each corporate tax burden increased or decreased, but the province’s state-owned enterprises as a whole