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1.尚存在部分不合理税费。据统计,2000年中国小口径宏观税负为14.1％;中口径的宏观税负为15％;大口径的宏观税负在27％以上,有人估计在30％左右,可见企业税费总负担较重。从法律规定的资料来看,我国的税率并不高,因此增加税收的改革方向赢得了我国政府部门的支持。但是,在一些方面尚存在许多政策上的盲点。例如,我国规定农民税收不能超过5％,但实际农民缴纳了农业税后,还要缴纳人头税(城市没有的税种),之后才是中央规定的不超过5％年收入的税费,最后还要缴纳中央政府规定不能征收、
1. There are still some unreasonable taxes and fees. According to statistics, the macro tax burden of China’s small caliber was 14.1% in 2000; the macro tax burden of China’s caliber was 15%; the macro tax burden of large caliber was above 27% and some estimated around 30%. weight. According to the information provided by law, the tax rate in our country is not high. Therefore, the reform direction of increasing taxes has won the support of our government departments. However, there are still many policy blind spots in some aspects. For example, our country stipulates that the peasants’ tax revenue can not exceed 5%. However, after the actual peasants pay the agricultural tax, they also have to pay the peasant-owned tax (the tax that the cities do not have) before they are the taxes prescribed by the central government of not more than 5% of their annual income. Finally, Pay the provisions of the Central Government can not be levied,