关于山东、福建两省实体经济减税降费的调查报告

Survey Report on Tax Burden of Enterprises in Shandong and Fujian Provinces

本报告在调研基础上,对山东、福建两省一年来降成本中的减税降费情况进行了评估。调研省份的各级政府在降成本方面做了大量的工作,也取得了积极成效,企业反映税费负担有所降低,但仍存在一些问题,主要表现为存在重复征税、增值税留抵税款影响企业流动性等相关问题。报告针对上述问题,提出了下一步减税降费工作的总体思路和具体完善建议。

Based on the invitation, this report evaluates the tax cut effect in Shandong and Fujian Provincessince one year ago. All level of governments have made a lot of efforts in cost reduction and made great progress. The tax burden of enterprises have reduced somewhat. But there are still some problems such as double taxa-tion, enterprise flexibility damage by VAT allowance and so on. In respect of these problems, this report put for-ward the general idea and recommendations for next reform.