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个体经济做为社会主义市场经济的组成部分,对促进经济发展,活跃城乡市场,丰富人民生活起到了积极的作用,但其中也存在着不少问题。其中“税”与“费”倒挂问题较严重,突出表现为: 一、税收大大低于费用。税收作为国家参与社会分配的主要手段,应在分配比例中占主导地位,也就是国家要拿大头。而调查结果却恰恰相反,以郑州市的商场为例,中州商场每户每月向各管理部门交纳的柜台租赁费、工商管理费、卫生治安费、个体劳协会
As an integral part of the socialist market economy, the individual economy has played a positive role in promoting economic development, boosting the urban and rural markets and enriching the people’s livelihood. However, there are still many problems. One “tax” and “fee” upside down more serious problems, prominently as follows: First, the tax significantly lower than the cost. As the main means by which the state participates in the social distribution, taxation should dominate the distribution ratio, that is, the state should take the bulk. The survey results are exactly the opposite, the mall in Zhengzhou City, for example, each mall in Zhongzhou shopping centers to each management department to pay the counter rental costs, business administration fees, health and safety fees, individual labor associations