对民族贸易县中民族贸易企业免征增值税优惠政策实施情况的思考

Thoughts on the implementation of the preferential policies of exempting from the value-added tax for the ethnic trade enterprises in the ethnic trade counties

民族贸易工作,既是经济工作的重要组成部分,也是党和国家民族工作的重要内容,是一项长期的政治、经济和涉及民族地区经济社会发展的重点工作。随着新中国的成立,国家陆续出台了扶持民族贸易发展的优惠政策。本文在对民族贸易工作展开问卷调查和实地调研的基础上,回顾了国家出台的有关民族贸易企业(以下简称为:民贸企业)增值税优惠政策的历程,研究分析了国家财税政策和民族政策以及"十一五"前期民贸企业在享受增值税优惠政策过程中所存在的问题和原因,在国家目前所出台的法律、法规框架内,在兼顾该项优惠政策各个利益攸关方的基础之上,提出了改进建议和实施路径。

The ethnic trade work is an important component in both the economic work and the national ethnic work of the Party and the country. This is a key task involving in politics, economy and the economic and social development in the minority areas for a long - time. With the foundation of the New China, a series of preferential policies supporting the national trade enterprises were issued in succession. On the basis of questionnaire survey and on - the - spot investigation on the ethnic trade work, the authors retrospected the course of the state - issued preferential pohcies on the value - added tax for the ethnic trade enterprises, ana- lyzed the state financial and tax policies, national policies, and the problems existing in the ethnic trade enterprises＇ enjoying the preferential policies on the value - added tax during the initial period of the ＂11 th Five - year Plan＂, and the causes of these problems. On the basis of considering all profit - concerning parties of such preferential policies, the improving suggestion and implementing route are proposed within the framework of relevant law and regulations that have been issued up to now in our country.