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邓小平同志指出“科学技术是第一生产力”。科学技术进步对于企业的生存发展,是至关重要的。一些发达的资本主义国家在本世纪初,科学技术因素在劳动生产率和经济增长中仅占5—20％,而在本世纪末已达到60—80％。要搞好国营大中型企业,必须紧紧围绕企业的科学技术进步,在技术改造和技术开发上下大力气。在经济发展的整个链条上,应该说企业是基础,科技是先导,税收是条件。因此,搞好国营大中型企业,必须树立“企业、科技、税收一体化”的思想,探讨税收如何在企业的科技进步方面发挥其应有的作用。一、国营大中型企业的地位和作用国营大中型企业是我国国民经济的支柱,国家财政收入的主要来源。据国家统计局资料,截止1991年6
Comrade Deng Xiaoping pointed out that “science and technology are primary productive forces.” Scientific and technological progress for the survival and development of enterprises is crucial. At the turn of the century, in some developed capitalist countries, the factor of science and technology accounted for only 5-20% of the labor productivity and economic growth, reaching 60-80% by the end of this century. To do a good job of state-owned large and medium-sized enterprises, we must make great efforts to revitalize the technological transformation and technology development centering on the scientific and technical progress of the enterprises. In the entire chain of economic development, it should be said that enterprises are the foundation, science and technology are the forerunners, and taxation is the condition. Therefore, to do a good job of state-owned large and medium-sized enterprises, we must establish a “business, science and technology, tax integration” thinking, and explore how tax can play its due role in enterprise’s technological progress. I. Status and Role of State-owned Large and Medium-sized Enterprises State-owned large and medium-sized enterprises are the mainstay of China’s national economy and the major source of state revenue. According to the National Bureau of Statistics, as of 1991 6