目前,“税小利大”的情况,不利于企业的生产和经济核算。以我们上海市税务二分局管的纺织、仪表行业来看,1980年,纺织系统的平均工商税率为9.3%,仪表系统为6.3%;纺织的平均销售利润率为21%,仪表为33.3%。税利比例是:纺织税占三分之一弱,利占三分之二强;仪表税占六分之一,利占六分之五。且税率长期不变,产品间的税负也很不合理,致使品种之间的单位利润相差悬殊,不利于生产计划的安排。如每吨纯棉纱的利润为659元,而每吨中长纤维纱的利润却高达1,943元,花 At present, the situation of “small profits tax ” is not conducive to the production and economic accounting of enterprises. According to the textile and instrumentation industries controlled by Shanghai Tax Bureau, in 1980, the average industrial and commercial tax rate of the textile system was 9.3% and the instrumentation system was 6.3%. The average profit margin of textile sales was 21% and that of the instrument was 33.3%. Tax and profit ratio is: one third of the textile tax is weak, accounting for two thirds; instrument tax accounting for one sixth, accounting for six fifths. And the tax rate for the long term unchanged, the tax burden between products is also very unreasonable, resulting in a wide range of unit profits between varieties, is not conducive to production planning arrangements. For example, the profit per ton of pure cotton yarn is 659 yuan while the profit per ton of long-staple fiber yarn is as high as 1,943 yuan.