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一、现行财税制度和搞活企业之间的矛盾近年来我国财税制度进行了一些改革,主要是围绕集中资金,保证2000年工农业总产值翻两番的资金需要来进行,而较少考虑搞活企业、保障企业自我积累、自我改造、自我发展能力的要求。因此,应当承认现行的财税制度和搞活企业的要求存在着一定的矛盾。目前,国营企业创造的纯收入,一般是经过三个层次流入国库。第一层是“税”,即通过产品税(或增殖税、营业税)和城市维护建设费、教育经费附加,按销售收入征税,一般占纯收入的54.8％。第二层是“利”,即
I. Contradiction between current fiscal system and invigorating enterprise In recent years, China’s fiscal and taxation system has undergone some reforms, mainly focusing on concentrating funds, ensuring that the 2000 industrial and agricultural output value quadruples the capital needs, and less considering invigorating enterprises. To ensure the company’s self-accumulation, self-reform, self-development ability requirements. Therefore, it should be recognized that there is a certain contradiction between the current fiscal and taxation system and the requirements for invigorating the enterprise. At present, the net income created by state-owned enterprises generally flows into the treasury through three levels. The first level is “taxes”, that is, through product taxes (or proliferation tax, business tax), and urban maintenance and construction costs, and education expenditures, and taxation on sales revenue, which generally accounts for 54.8% of net income. The second level is “Lee”, that is,