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“税利分流”的实质是规范国家与企业的关系。然而企业作为技术改造投资主体的地位决定了国家与企业利益分配的复杂关系,忽视这一点则无从理顺国家和企业的利益分配关系,更谈不上什么“税利分流”。建立起适合中国国情的企业技术改造投资体制与相应的机制是企业改革的重要组成部分,也是实行“利税分流”的基本条件。
The essence of “tax revenue diversion” is to standardize the relations between the state and the enterprises. However, the status of the enterprise as the main body of investment in technological transformation determines the complex relationship between state and enterprise profit distribution. Ignoring this point, it is impossible to streamline the distribution of profits between the state and the enterprises, not to mention “tax-diversion.” The establishment of a technological transformation and investment system and corresponding mechanism for enterprises that are suitable for the actual conditions in China is an important part of the enterprise reform and also the basic condition for the implementation of “profit and tax diversion.”