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我省机械行业实施税制改革以来,在财政部门、税务部门和省机械工业厅组织领导下,通过组织各种培训,召开会议传达有关各项规定精神,深入基层摸底测算等项工作,使各企业较为顺利的解决了新旧制度衔接的各项工作。但是,由于我国长期以来实行计划经济体制,目前改革尚不能配套等多种原因,大多数企业还有很多遗留问题和现实问题急待解决,这些问题严重障碍着企业向前发展和平等地参与市场竞争。省机械工业厅经济调节处和省机械工业会计学会组织了贯彻税收制度改革课题研究组先后到云南机床厂、昆明铣床厂、云南汽车厂、昆明电机厂、昆明电工厂、云南工具厂、昆明风动机械厂和省机械工业供销公司等八家企业实地调查。本文根据调查的几个主要问题进行探讨,期望能引起国家和有关方面重视,并研究解决,为企业深化改革、发展创造必要条件。
Since the implementation of the tax system reform in our province’s machinery industry, under the leadership of the finance department, tax department and the provincial machinery industry department, we organized various kinds of trainings and convened a meeting to convey the spirit of the relevant provisions and conduct thorough calculations at the grassroots level so that all enterprises The smooth settlement of the new old system of convergence of the work. However, due to the fact that our country has implemented the planned economy system for a long period of time and the current reform is still not supported, many problems still remain to be solved urgently by most enterprises and the real problems are impeded to be solved. These problems seriously impede the development of enterprises and their equal participation in the market competition. Provincial Department of Mechanical Industry Economic Regulation Department and the provincial machinery industry accounting society organized the implementation of tax reform project team has to Yunnan Machine Tool Plant, Kunming milling machine factory, Yunnan Automobile Factory, Kunming Electric Factory, Kunming Electric Works, Yunnan Tools Factory, Kunming Wind Dynamic Machinery Plant and the provincial machinery industry supply and marketing companies and other eight companies field surveys. This article based on the survey of several major issues to explore, expectations can cause the state and relevant parties attention, and research and solve, in order to deepen the reform and development of enterprises to create the necessary conditions.