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有关部门经过慎重的研究和讨论,并通过实际测算和试点后,提出了“税利分流、税后承包、税后还贷”(以下简称税利分流)的总体思路和实施办法。这个整体方案已为大多数有识之士所接受,并受到中央的肯定。税利分流的意义,一是分开国家的两种职能,真正创立有计划商品经济下的平等竞争环境,并促进政企分离和政治体制改革的进行;二是建立规范的分配形式,既保留承包制的激励机制,又克服现行承包制的缺陷,以便从物质基础上巩固社会主义国家政权;三是扭转分配秩序混乱,利益格局倾斜的局面,为新体制的建设奠定基础。
The relevant departments after careful study and discussion, and through the actual measurement and piloting, put forward the “taxes and profits diversion, after-tax contracting, after-tax repayment” (hereinafter referred to as tax-profit diversion) of the overall ideas and implementation methods. This overall plan has been accepted by most people of insight and affirmed by the Central Government. The significance of the tax-profit diversion is to separate the two functions of the state, truly create an equal competitive environment under a planned commodity economy, and promote the separation of government and enterprise and political system reform; the second is to establish a normative form of distribution and retain the contract system. The incentive mechanism also overcomes the shortcomings of the current contracting system in order to consolidate the political power of the socialist state from a material basis. Third, it reverses the chaotic distribution order and tilts the interests pattern, laying the foundation for the construction of the new system.