随着我国“入世”进程的加快,许多企业和有关单位都在研究“入世”对本企业、本行业的影响和对策。有些企业和单位在对策研究中,用了相当多的篇幅,提出要求政府给与本单位多项税收优惠,如技改项目政府贴息贷款、进口设备减免关税和增值税,产品出厂应交增值税先征后返等。减免企业应交政府的税款,实际上就是政府对企业的一 With the acceleration of China’s accession to the WTO, many enterprises and relevant units are studying the impact and countermeasures of the accession to the WTO on their own businesses and industries. Some enterprises and units used quite a lot of space in the study of countermeasures and proposed asking the government to grant a number of tax concessions to their own units, such as government subsidized loans for technical renovation projects, tariff reduction and VAT exemption for imported equipment, and value added tax After the first sign back and so on. Remission of government tax payable to the government, in fact, the government is one of the enterprises