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1990年荷泽地区9户外商投资企业中只有2户微利,其余7户企业都亏损,亏损额达172.9万元。其主要原因是:一、外方所投设备陈旧,不仅不配套,而且多耗原材料,增加成本。如某医用保健品有限公司,1989年外商以70年代的设备作为投资,不但设备陈旧,且作价又高。国家现行规定1.08吨原棉纺1吨纱,而该企业1.19吨原棉才能纺1吨纱。二、销售权被外方控制,中方不掌握国际市场行情,销售价格偏低,致使企业亏损。三、企业货款不能及时收回,致使资金紧张,形成亏损。四、流转环节税负偏高。如纺织行业,涉外企业按工商统一税法的规定计税,30支以上的棉纱适用税率为26％,30支以下棉纱适用税率为23％。而国内纺织行业实行增值税,实际税负在5％以下。
In 1990, only 2 out of 9 foreign-invested enterprises in Heze region were in low profit, and the remaining 7 enterprises all suffered losses with a loss of 1,729,000 yuan. The main reasons are: First, foreign investment equipment obsolete, not only not supporting, but also consume raw materials, increase costs. For example, a medical and healthcare products company, in 1989, foreign investors invested in equipment from the 1970s. They not only have obsolete equipment but also offer high prices. The current state of 1.08 tons of raw cotton 1 ton of yarn, while the company 1.19 tons of raw cotton to spinning 1 ton of yarn. Second, the right to sell the control by the foreign party, China does not grasp the international market, the sales price is low, resulting in corporate losses. Third, corporate loans can not be recovered in time, resulting in financial constraints, the formation of losses. Fourth, the high tax burden on the transfer section. Such as the textile industry, foreign-related enterprises in accordance with the provisions of the tax uniform business law, more than 30 cotton yarn applicable rate of 26%, 30 cotton yarn is applicable at a rate of 23%. The domestic textile industry to implement value-added tax, the actual tax burden below 5%.