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1、关于所得税的征管问题。国家为了给企业创造平等竞争环境,已决定将国有企业、私营企业所得税率降为33％,以与中外合资企业和外商投资企业一致。但目前所得税的征管工作,仍采取税务部门代征、财政部门管理的方式。建议将所得税的征管工作统一交由税务部门执行。 2、关于专项贷款归还问题。建议将现有专项贷款分为老贷歉和新贷款,实行税利分流前一年底贷出的为老贷款,税利分流后贷出的为新贷款。对税利分流之前立项,货款在以后陆续发生的,也视为老贷款。对新货款严格实行“利后还贷”,对老贷款可实行税前还贷(由税务部门审批)或利前还贷(由国有资产管理部门审批)。
1, on the issue of income tax management. In order to create an equal competitive environment for enterprises, the state has decided to reduce the income tax rate of state-owned and private enterprises to 33%, which is in line with Sino-foreign joint ventures and foreign-invested enterprises. However, the current income tax collection and management still takes the form of taxation agency and financial department management. It is recommended that the collection and administration of income tax should be unified by the taxation department. 2, on the issue of special loan return. It is proposed that the existing special loans be divided into old loans and new loans, old loans should be loaned out before the end of the tax-profit diversion, and new loans should be loaned after the tax-profit split. The establishment of items prior to the diversion of taxes and profits, and the subsequent payment of goods in the future, is also regarded as an old loan. Strict implementation of the new payment for “repayment of loans”, the old loans can be implemented before the tax repayment (approved by the tax authorities) or repayment before the loan (approved by the state-owned assets management department).