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征收国营企业奖金税,是国家从宏观上控制消费基金过快增长的一项重要决策。这一税种的实施,对于调节国民经济的比例关系、筹集财政资金、保证“四化”建设需要,有着重要的意义。奖金是对超额劳动的一种报酬,属于消费基金的组成部份。在国民收入的分配中,积累基金同消费基金的比例是否适度,从来是国家制定社会经济发展计划和各项经济政策时
The levy of state-owned enterprise bonus tax is an important decision that the state controls the excessive growth of consumer funds from a macro perspective. The implementation of this tax is of great significance to adjusting the proportional relationship of the national economy, raising financial funds and ensuring the construction of the “four modernizations.” Bonus is a remuneration for excess work and is part of the consumer fund. In the distribution of national income, whether the proportion of accumulated funds and consumer funds is modest has always been the time when the state formulates social and economic development plans and various economic policies