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乡镇企业的发展过程中,存在着许多问题,尤其是乡镇企业的社会负担过重问题更为突出。从最近对我市所属的3个区8个乡镇15家乡镇企业审计调查的情况来看,15家乡镇企业1992年和1993年两年社会负担总额为1,285.38万元,其中1993年845.26万元,比1992年增加405.14万元,上升了92%。负担总额中,不合理负担618.52万元,占负担总额的48.1%。一乡镇企业负担过重主要表现在以下几个方面:〈一〉有关部门执行国家政策偏差较大,强制企业超交税利和亏损企业上交“利润”的问题突出。有关部门对企业采取“包税包利”的承包上效形式,年终不考虑企业经营好坏,效益高低,强制企业完成规定的上交任务,致使企业超交税金和利润。15家企业两年共超交税金33.99万元,超交利润99.68万元,其中有5家企业两年亏损194.91万元,但仍上交利润29.89万元。
In the process of development of township enterprises, there are many problems, especially the problem of overweight social burden of township enterprises. According to recent audit investigations of 15 township and township enterprises in 3 districts, 8 townships, and townships in the city, the total social burden of 15 township enterprises in 1992 and 1993 was 12.8583 million yuan, of which 8.452600 yuan was in 1993. Compared with 1992, it increased by 4.0514 million yuan, an increase of 92%. In the total burden, the unreasonable burden was 6.1852 million yuan, accounting for 48.1% of the total burden. An overburdened township enterprise is mainly manifested in the following aspects: (1) The relevant departments have large deviations in the implementation of national policies, and the problem of compulsory enterprises surpassing tax profits and loss-making enterprises to pay “profits” is outstanding. Relevant departments adopt the contractual efficiency model of “tax-inclusive profits and taxation” for enterprises, and do not consider whether the enterprise’s operations are good or bad at the end of the year, and the level of benefit will be forcing the enterprises to complete the prescribed tasks of handing over, resulting in over-taxed taxes and profits. The 15 companies had paid taxes over 329,900 yuan over the past two years, and exceeded 966,800 yuan in profits. Among them, five companies had a loss of 1,941,100 yuan in two years, but they still paid 299,900 yuan in profits.