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由四川省体改委、四川省财政厅联合召开的税利分流理论研讨会,于1989年10月31日至11月2日在重庆市召开,来自国家体改委、财政部及四川省内的代表一百多人参加了这次讨论会。与会同志一致认为税利分流是进一步改革国家与企业分配关系的改革措施。其主要内容是:(1)把国家的税收与资产收益明确区分开来。实行税利分流、分征和分渠道管理。(2)降低所得税,取消调节税,统一所得税制。(3)企业的专项借贷逐步由税前还贷改为税后还贷。与会同志认为,这一改革措施的重大意义是: 1.税利分流使国家的政权收入(税)与资产收益(利)分离,从而有利于促进国家所有权职能和国家管理权职能相分离,有利于实行政企分开。
The Symposium on Taxation and Diversion Theory jointly held by the Restructuring Commission of Sichuan Province and Sichuan Provincial Department of Finance was held in Chongqing from October 31 to November 2, 1989. The seminars were held by the State Commission of Economic Restructuring, the Ministry of Finance and the Sichuan Province More than 100 delegates attended the seminar. The participating comrades unanimously held that the diversion of taxes and profits is a reform measure to further reform the distribution relations between the state and the enterprises. Its main contents are: (1) the country’s tax revenue and assets clearly separate. Implementation of tax and profit diversion, sub-levy and sub-channel management. (2) Reduce the income tax, abolish the adjustment tax and unify the income tax system. (3) The special loans of enterprises gradually changed from repayments before taxes to repayments after taxes. The comrades in the meeting held that the significance of this reform measure is: 1. Tax-revenue diversion separates the revenue (tax) of the state from the return on assets (profit), thereby facilitating the separation of state ownership functions from the functions of state administration, and is conducive to Implementation of separate government and enterprises.