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最近笔者对仙桃市西流河镇五家乡镇企业新税制实施情况进行了了解和数据核实,真是几分欣喜,几分忧虑。 一 统一了税率:实行新税制后,农副产品如棉花、粮食从1995年5月1日起按13％计征,其他农副产品和工业品均按新增值税17％计征。这样既有利于计算简便,又有利于实行统一管理。 公平了税负:税制改革对所得税的征收,一是统一了各种性质企业、单位或个人经营者所得税统一用33％比例税率;二是统一了内外资企业税收政策,在生产、流通领
Recently I Xiantu Town Xiantao five township enterprises in the implementation of the new tax system to understand and verify the data, really a bit happy, a bit worried. A unified tax rate: After the implementation of the new tax system, agricultural and sideline products such as cotton, grain from May 1, 1995 onwards 13% of the levy, other agricultural and sideline products and industrial products are subject to new value-added tax 17%. This will not only help the calculation is simple, but also conducive to the implementation of unified management. Fair tax burden: The reform of the tax system imposes an income tax. The first one is the unification of the 33% tax rate for the uniform income tax of enterprises, units or individual operators of various kinds. The second is the unification of taxation policies for domestic and foreign-funded enterprises,