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在汽车配件流通领域中,随着集体性质和私营性质的汽车配件经销企业的涌现,国营汽车配件经销企业的主渠道地位正在被削弱。这种现象的出现,和国家现行有关政策法规对国营、集体、私营经销企业的差异以及国营、集体与私营经销企业内部机制的差别是直接有关的。一、政策法规对不同性质企业的差异 1.税收负担不均衡。①企业交纳的流转税,从表面上看,不同性质的经销企业均按税目,税率交纳,但集体、私营经销企业大多数实行“税利统包”,流转税是定额上交,实际税率低于国营经销企业。
In the field of auto parts distribution, with the emergence of collective and privately owned auto parts distribution enterprises, the main channel status of state-owned auto parts distribution enterprises is being weakened. The appearance of this phenomenon is directly related to the differences between the existing state policies and laws and regulations on the state-owned, collective and private-owned distribution enterprises as well as the differences between the internal mechanisms of state-owned enterprises, collectives and privately-owned distribution enterprises. First, the differences between policies and regulations on different types of enterprises 1. Tax burden is not balanced. ① turnover tax paid by enterprises, on the surface, the distribution of different types of enterprises are tax items, tax rates, but the majority of collective and private distribution companies to implement “tax package”, the turnover tax is fixed quoted, the actual tax rate is lower than State-owned distribution companies.