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税利分流作为理顺国家与企业分配关系,深化企业经营机制的改革措施,自1988年以来,在重庆、益阳、厦门、成都等地相继试行。所谓税利分流是指把国家与国营企业利润的分配关系分解为两个层次。第一层次:国营企业实现利润的一部分以所得税的形式上缴国家;取消调节税。第二层次:实现利润的一部分以利润的形式上缴国家,然后把其余部分留在企业,让企业自主运用,同时取消用所得税前利润归还固定资产投资借款的制度,企业的固定
Tax and profit diversion as a reform measure to straighten out the distribution relations between the state and enterprises and deepen the operation mechanism of enterprises has been successively tried out in Chongqing, Yiyang, Xiamen and Chengdu since 1988. The so-called tax-profit diversion refers to the decomposition of the distribution of profit between state and state-owned enterprises into two levels. The first level: Some of the state-owned enterprises’ profits are turned over to the state in the form of income tax; the adjustment tax is cancelled. The second level: A part of the profit is turned over to the state in the form of profit, and then the remaining part is left in the enterprise, allowing the company to use it autonomously, and at the same time canceling the system of returning the borrowing of fixed assets for investment before the income tax, the fixed company.