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摊派是指某些单位凭借手中掌握的权力,向企业无偿索要款项或实物,并美其名曰“赞助”或“捐献”.1983年以来,中央多次明令禁止各单位向企业和个人搞摊派,并规定企业和个人有权拒绝支付摊派款.但是,笔者在参加全国税收、财务、物价大检查中发现,摊派之风至今不但未能刹住,而且有的地方摊派数额之大,范围之广,名目之繁,花样之新,都令人瞠目.许多摊派者都是掌握企业要害的单位,企业不敢得罪,只得忍痛应允.而目前许多企业的税后留利又有限,难以应付摊派款,就挤入成本或列作营业外支出,“明知故犯”财经纪律,给国家、企业和个人都造成很大危害. 向企业摊派会增加企业负担,不利于经济体制改
Apportionment refers to the fact that certain units rely on the power they have in hand to solicit money or in kind from enterprises without compensation and have since ceased to prohibit all units from making rewards to the enterprises And individuals to engage in apportionment, and provides businesses and individuals have the right to refuse to pay the assessed contributions.However, the author to participate in the national tax, finance, price inspections found that the wind has not only failed to stall appraisal, and some places to apportion the amount of Large, wide range, the name of the complex, the new tricks, are staggering .A lot of appraisers are master the key units, companies can not offend, only reluctantly answered .At present, many enterprises after-tax retention and limited , It is difficult to meet the assessed contributions, squeeze costs or classified as non-operating expenses, “knowingly make” financial discipline, to the country, businesses and individuals have caused great harm to the enterprise will increase the burden on enterprises is not conducive to economic restructuring