政府不合理税费政策对企业行为的影响及对策

政府不合理的税费政策主要表现在税负过重、税负不公、税外收费过多等三个方面。政府不合理的税费政策对企业的战略制定、价格形成、产品质量等无不产生着极为不利的影响。为此,一是要适应经济增长水平,确定合理的企业总体负担水平;二是要适应加入世贸组织的要求,尽快规范税收优惠政策,统一税制,公平税负;三是要下定决心,令行禁止,有计划地实施“费改税”工程。

Tht government unreasonable tax and charge policy which has effects on buisiness management and the measures

The government unreasonable tax and charge policy can be shown from these three parts; the heavy taxes;the unfair tax affording to some enterprises;the amount of the charges larger than tax. All the above have terrible effects on the stractegic disposition of the business, the form of price, the quality of products etc. Therefore, to solve these problems, the following things should be done urgently. First, according to the needs of economic increasing,reasonably overal plan the enterprses affording. Second,to fit in with the requirement of WTO,the government should as soon as possible standard the preferential tax policy,uniry the taxation,collect taxes fairly. Third,the govenment should take firm measures to carry on the project"Change charges into tax "in a planned way.