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第一轮承包时,我们山东省济宁市政府在首钢承包经验的启发下,首先算了一笔帐:在我市财政收入中,产品税占90%,所得税占10%.这说明,只要保证工业生产稳定增长,即可保住产品税增长,也就保证了财政收入的增加.因此,我们提出了“以产品税增长保财政,以实现利润增长活企业,增强企业发展后劲”的指导思想;在承包中,坚持一厂一个办法,并对承包基数和递增比例适当让步.这种承包效果十分显著.一轮承包期间,企业上交产品税、所得税平均每年递增23%和15.8%;企业留利绝大部分用于生产发展,通过技改新增产值32亿元,利税6.3亿元.过去,全市没有一家利税超千万元的企业;而到1990年末,超过千万元的企业有14家.承包前的1986年,市财政收入仅2.58亿元,每年需国家财政补贴3000多万元;承包后,1991年财政收入达7.24亿元,平均年递增25.4%,平均每年净增加财政收入近1亿元.现在,不仅不要国家财政补贴,而且每年还向国家上缴1亿多元.
In the first round of contracting, our government in Jining, Shandong Province, inspired by the contracting experience of Shougang Group, first calculated an account: in our city’s fiscal revenue, the product tax accounted for 90% of the income tax accounted for 10% .This shows that as long as the guarantee With the steady growth of industrial production, we can keep the growth of product tax and ensure the increase of fiscal revenue. Therefore, we put forward the guideline of “increasing fiscal revenue through product tax, realizing profit growth and strengthening business development potential” In contracting, insisting on a way of one factory and making appropriate concessions to the contracted base and increasing proportion, the effect of such contracting is very remarkable: During the first round of contracting, the enterprise handed in the product tax and the income tax increased by an average of 23% and 15.8% annually; In the past, the city did not have a company whose profits and taxes surpassed ten million yuan. By the end of 1990, more than 10 million yuan of enterprises There are 14. Prior to the contract in 1986, the municipal finance revenue only 258 million yuan, the annual financial subsidies required more than 3,000 million; contract, 1991 fiscal revenue of 724 million yuan, an average annual increase of 25.4%, an average annual net increase Financial income nearly 100 million yuan. Now, no Do not state financial subsidies, but also paid more than 100 million yuan each year to the country.