论文部分内容阅读
随着改革开放的深入,“三资”企业在各地经济发展中所起的作用越来越大。“三资”企业的发展壮大,为地方税收提供了新的、不断增长的税源。作为省会城市石家庄在全省涉外地方税收中占据了重要位置,1996年组织涉外税收2400多万元,大约占全省涉外税收的47%,1997年组织涉外税收3300万元,占全省涉外税收的36.8%。从发展情况看,涉外税收有一定的发展潜力,1996年石家庄市涉外税收占地税总收入的1.83%,1997年上升到1.92%左右。随着对外开放步伐的加大,涉外地方税收将在地方经济发展中发挥更大的作用。
With the deepening of reform and opening up, “three-capital” enterprises have played an increasingly important role in the economic development of various places. The growth of “three-capital” enterprises has provided a new and growing source of revenue for local tax revenues. Shijiazhuang, capital of the provincial capital, occupies an important position in the taxation of foreign-related places in the whole province. In 1996, it organized over 24 million yuan of foreign-related taxes, accounting for 47% of the foreign-related taxes of the province. In 1997, it organized 33 million yuan of foreign- 36.8% of tax revenue. From the perspective of development, foreign tax revenue has certain potential for development. In 1996, the foreign tax revenue in Shijiazhuang City accounted for 1.83% of the total revenue of land tax and in 1997 it rose to about 1.92%. With the increase of the pace of opening up to the outside world, tax revenue in foreign places will play a greater role in the development of local economy.