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搞活大中型企业,要从两个方面着手:一是建立企业的自我发展和自我约束机制;二是尽可能创造一个良好的企业竞争的外部条件。而这两个方面又是相互制约、相互影响的,具有不可分割的内在联系,因此必须采取相应的综合措施。 1.实行利税分流,严肃税法。目前应逐步取消按所有制立法设税的方式,统一按企业的组织形式立法设税。国家作为社会管理者,必须无条件地强制性地向所有企业征税。对大中型企业和对小企业要一视同仁,不能搞歧视或不符合产业政策的优惠,破坏公平竞争准
To invigorate large and medium-sized enterprises, we must start from two aspects: first, establish a self-development and self-restraint mechanism for the enterprise; second, create as much external conditions as possible for good corporate competition. However, these two aspects are mutually restrictive and affect each other and have inseparable internal relations. Therefore, comprehensive measures must be taken accordingly. 1. The implementation of profits and taxes diversion, strict tax law. At present, it is necessary to gradually abolish the method of taxation by legislation on ownership, and uniformly establish taxation in accordance with the organizational form of the enterprise. As a social manager, the state must impose mandatory taxes on all enterprises unconditionally. For large and medium-sized enterprises and small enterprises, they must be treated equally. They must not discriminate or fail to meet the concessions of industrial policies and undermine fair competition.