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为摸清税制改革对企业经济效益的影响情况,烟台市审计局最近对市直一轻、二轻、纺织、钟表四个行业的56户企业因实施新税制影响经济效益的情况进行了专项调查。调查结果表明,新税制的实施,较好地解决了原税制存在的税负不平、税收政策不规范及税收刚性不强等弊病,对发展社会主义市场经济,建立现代企业制度发挥了很好的促进作用,调查中也发现新税制的实施对该市工业企业经济效益影响较大,亟待研究解决对策。据审计调查的情况测算,调查的56户工业企业因实施新税制预计1994年将比1993年减利9016万元,平均每户161万元。主要减利因素有三:
In order to find out the impact of the tax reform on the economic benefits of enterprises, the Audit Bureau of Yantai recently conducted a special investigation on the impact of the implementation of the new tax system on economic benefits by 56 enterprises in four industries: Zhiguanyi Light, Light Industry, Textiles and Clocks. The results of the survey show that the implementation of the new tax system has well solved the shortcomings of the tax system existing in the original tax system, the non-standard tax policies and the weak tax revenue, and has played a very good role in developing the socialist market economy and establishing a modern enterprise system Promote the role of the survey also found that the implementation of the new tax system on the economic benefits of the city’s industrial enterprises greater urgency to study and solve countermeasures. According to the audit investigation, 56 industrial enterprises surveyed expected to reduce their profit by 90.16 million yuan in 1994 compared with 1993 due to the implementation of the new tax system, with an average of 1.61 million yuan per household. There are three main factors reducing profit: