论文部分内容阅读
最近,我公司对困扰企业发展的负担问题进行了分析,影响企业生产经营的发展,主要有“三重”:一、企业的财政性负担重。企业的财政性负担是企业以税赋或非税财政性上缴的形式向国家缴纳的一部分积累,现行的税赋主要包括所得税、营业税、城市建设维护税、教育费附加、增殖税、产品税、土地税、房产税、印花税、车船税等等;非税财政性上缴主要有能源交通建设基金、预算调节基金等(详见附表)。从附表1可以看出,第二步利改税后,由国家征收的税种不断增加,1991
Recently, our company has analyzed the problems plaguing the development of enterprises and has affected the development of the production and operation of enterprises. There are mainly “threefold”: First, the financial burden of enterprises is heavy. The financial burden of an enterprise is a part of the company’s contribution to the state in the form of taxes or non-tax fiscal contributions. The current taxes mainly include income tax, business tax, urban construction and maintenance tax, education surtax, proliferation tax, product tax, Land tax, property tax, stamp duty, vehicle tax, etc.; non-tax fiscal contributions mainly include energy transportation construction funds and budget adjustment funds (see the attached table for details). As can be seen from Schedule 1, after the second tax reform, taxes collected by the state are increasing, 1991.