沿海地区“三来一补”企业中的税收流失现状及对策

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经过十几年的改革开放,沿海地区的外向型经济已经具有一定规模。如深圳市现有“三资”企业1.2万多家,“三来一补”企业1万多家,从业人员已达300万人。今年1季度,全市出口总额为21.1亿美元,其中“三来一补”约占80%。但是,由于诸多原因,“三来一补”企业给国家财政特别是中央财政提供的收入极其有限。事实上,地方政府已采取了一些旨在壮大地方财力的措施,将蕴藏在“三来一补”企业中的本应由国家统一征收的部分税源,通过非规范的办法,收取和聚集了一大笔收入。这笔收入有的直接由乡镇政府掌握 After more than a decade of reform and opening up, the export-oriented economy in the coastal areas has reached a certain scale. For example, there are more than 12,000 enterprises in Shenzhen, including 3 foreign-funded enterprises, and over 10,000 enterprises and 3 employees, employing 3 million people. In the first quarter of this year, the city’s total exports amounted to 2.21 billion U.S. dollars, of which “three to one make up” account for about 80%. However, due to many reasons, the revenue provided by “three, one, and one” enterprises to the state treasury, especially the central treasury, is extremely limited. In fact, the local governments have taken some measures aimed at strengthening the local financial resources. Some of the tax sources that should be collected by the state that are contained in the “three, one, and one” subsidies should be collected and gathered through non-standard methods A lot of income. Some of this income directly by the township government
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