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编辑同志: 近些年政府部门每年统计县乡完成乡镇企业税收收入数字,把除去国有和部分集体企业的税收全部作为统计内容。笔者认为“乡镇企业税收”概念模糊,这样统计是不妥的。 首先,乡镇企业税收无法按经济类型统计,国有企业当然不算乡镇企业,集体企业、股份制企业、私营企业就很难划分是不是乡镇企业,就连个体税收也不能全部划归乡镇企业,因为其中还有一部分来
Editorial Comrades: In recent years, government departments count the number of tax revenues of township and village enterprises completed annually in counties and townships, and take all the tax revenue excluding state-owned and some collective enterprises as the statistical content. The author believes that the concept of “tax revenue of township enterprises” is vague, so statistics are not proper. First of all, the revenue of township and village enterprises can not be calculated by type of economy. Of course, state-owned enterprises are not classified as township and village enterprises, collective enterprises, joint-stock enterprises and private enterprises. It is very difficult to classify township and village enterprises. Even individual taxes can not be entirely classified as township and village enterprises. There are still some