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十五大以来,随着经济体制改革的不断深化和企业改制的推进,我市非公有制经济得到不断发展壮大,个体私营经济已成为新的经济增长点。但由于受大量税外收费、税源交叉、管理不到位等因素的影响使来自市区个体私营经济的税收增长缓慢。为改进和加强个体私营经济税收管理,促进个体私营经济健康发展,最近我们对市区内的个体私营工商业户的增值税税收负担情况进行了全面调查,对其中858户的各项税费情况进行了测算和分析,力图找出问题,提出对策。 一、目前市区个体私营经济税收负担现状
Since the 15th National Congress of the CPC, with the continuous deepening of the reform of the economic system and the advancement of enterprise restructuring, the non-public ownership economy in our city has been continuously developed and expanded, and the private-owned economy has become a new economic growth point. However, due to a large amount of extra-tax charges, cross-tax sources, inadequate management and other factors, the tax revenue from urban private economy was slow. In order to improve and strengthen the tax administration of individual and private economy and to promote the healthy development of individual and private economy, we have conducted a comprehensive investigation recently on the tax burden on value-added tax of individual and private industrial and commercial households in the urban area, and conducted a survey on the taxation of 858 of them The calculation and analysis, trying to identify the problem, put forward countermeasures. First, the current status of tax burden on urban individual and private economy