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分税制是今年国家出台的重大决策,伴随着分税制及预算管理体制的变化,乡镇财源也相应发生了一些变化。 一、税制变动对乡镇中心财源——乡镇企业的影响和分税制的实施对乡镇地方财力的影响两个方面 (一)新税制增加了乡镇企业的税收负担 税率的变化将增加乡镇企业税负。在原税制下,乡镇企业有的交产品税,有的交增值税,原增值税税率一般为对价内征14％,扣14％,新税制则统一实行价外征17％,扣17％(小规模纳税入按销售额的6％计征,为农业生产服务和与人民生活密切相关的税率为13％)。据有关方面初步测算,税负增加0.53％。1994年,在新税制下,苏州市乡村工业由于税率变动,预计增加应交销售税金约7亿元。
The tax-sharing system is a major policy decision promulgated by the state this year. Along with the changes in the tax-sharing system and the budget management system, some changes have taken place in the financial resources of towns and townships. First, the tax system changes Township center of financial resources - the impact of township enterprises and the implementation of the tax sharing system on the local financial resources of townships in two aspects (a) the new tax system increases the tax burden of township enterprises Tax changes will increase the tax burden of township enterprises. Under the original tax system, some township and village enterprises pay product tax and some VAT, the original value-added tax rate is generally 14% of the price, 14%, while the new tax system is 17% The tax on scale is calculated on the basis of 6% of sales, and the tax rate for agricultural services and people’s livelihood is 13%.) According to preliminary estimates by the parties concerned, the tax burden increased by 0.53%. In 1994, under the new tax system, due to changes in tax rates, rural industries in Suzhou City were expected to increase their sales tax by about 700 million yuan.