财经作业:财政收入与支出的矛盾 [2]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-09-09编辑:yangcheng点击率:3270
论文字数:1098论文编号:org201309072215083898语种:英语 English地区:中国价格:免费论文
关键词:财政经济财政作业
摘要:区域经济的失衡是长期以来多种因素共同作用的结果,税收政策是国家调控的一种手段,并不能完全解决或是在短时期内解决区域发展的失衡。因此,税收政策作为调解的一种手段是需要及其注重与其它政策的共同配合。
industrial restructuring Catalog " of some of the advantages of the western region into the scope of concessions pillar industries , such as the characteristics of agriculture and animal husbandry production and processing industries ; Or certain autonomy granted to local , specifically from the western regions formulate local characteristics of the "local industrial restructuring directory " ; while reducing the main business income of 70% of the percentage restriction ; strengthen SMEs in the western region of preferential policies tilt , given the high proportion of small and medium enterprises , create employment opportunities, but the income tax contribution is weak, affect revenue less the case for investment in SMEs in the West , its main business directory compliance encouraged industries in 2020 are exempted from corporate income tax , in order to promote employment, attract investment.
( 2 ) a single tax incentives . Currently the state has introduced preferential tax policies for western development mainly from the perspective of corporate income tax , tax relief is relatively simple , the absence of much help to achieve profitable business , many companies actually difficult to enjoy the benefits . I suggest , should be implemented and decreases with increasing preferential tax policies should reflect the relevant industrial policies , rational development of resources and environmental protection. Tax cuts in general , based on an appropriate increase in the tax burden in some industries , to ensure local financial interests. Office of the cancellation of the new enterprise income tax preferential periodic tax exemption on the basis of universal , to expand its focus on supporting industry benefits, such as the resource processing industry concessions, extend and promote industrial upgrading . Natural gas VAT rate from 13% to 17%. Expand the scope of consumption tax for gas , water levy of consumption tax.
( 3 ) 10-year concession period is shorter, especially in enterprise infrastructure performance is more obvious. Tax policy should reflect the importance of resources and environmental resources of the western region has a rich and unique environmental endowments , but in the current tax incentives targeted to these areas is not strong , the role is very limited. For example , the current compensation mechanism of resource development has not yet formed , resource compensation levy taxes and the reduction of the corporate income disproportionate resources tax levied on mineral resources compensation and general corporate income tax relief for only about 10% . Exploitation of resources on the one hand, disorderly , extensive, abandoning the poor to the rich mining , resource recovery rate, very serious waste of resources ; the other is the indiscriminate exploitation of resources given to corporate income tax relief , resulting in excessive and indiscriminate cutting of resources , resource relatively low technological content of products , added value, thus exacerbating the predatory exploitation of resources . I believe that should accelerate the reform of resource tax , a reasonable adjustment of oil , natural gas, and other resources potassium current resource tax unit tax of metal and non-metallic mineral products the quota proportional tax rate combined with a composite tax measures . That is, first implemented in the mining or production processes from the amount of taxab
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