关于企业清费立税改革的思考——以深圳市“三来一补”企业为例

Research of reform of fee and tax for the firms in processing of investor's raw materials of Shenzhen

"三来一补"产在深圳市整体经济结构中占有重要地位,但是,目前深圳市"三来一补"企业不仅要交"费"还要缴税,既增加了企业的经营成本,又影响了深圳市的投资环境。不规范的收费已成为近年来"三来一补"企业与镇村之间矛盾激化的主要原因,清费立税改革已经刻不容缓。应按照振兴财政、合理负担、平稳推进的原则,帮助"三来一补"企业建帐,降低统筹费用比例,逐步取消统筹费用,循序渐进地规范税收管理。

The industry of processing of investor's raw materials is important in the economic structure of Shenzhen. However, the firms engaged in this field have to turn over not only tax but also fee, which bring blight to the investment enviromnent by increasing the costs of operation for the firms. Accordingly, we should clean up the nonstandard fee and establish the uniform system of tax. We should help the firms to set up accotmts, decrease the ratio of fee of the plan as a whole that will end in elimination, and standardize the management of tax revenue.