论文部分内容阅读
大冶钢厂(以下简称冶钢)是国有大型一类企业,也是国家特殊钢生产基地之一。该厂从1992年实行投入产出总承包,承包两年中生产发展和经济效益一年一个新台阶。1993年,冶钢完成钢和钢材产量共110万吨,实现利税41856亿元,上交利税15304万元,技改贷款偿还本息18881万元,比承包前1991年分别增长9.4％、175％、14.1％和102％,各项主要经济指标都创造了历史最高水平。 1994年国家税制改革出台,冶钢十分关注,曾就实施新税制算了两笔大帐。这两笔大帐在一定程度上反映了新税制对冶钢经济效益的正面和负面影响,含蕴了冶钢人的喜与忧。
Daye Steel (hereinafter referred to as smelting steel) is a large state-owned enterprises, but also one of the country’s special steel production base. The plant from 1992 put into operation general contracting, contracting two years of production development and economic benefits a year a new level. In 1993, China Metallurgical completed steel and steel production of 1.1 million tons, realized profits and taxes of 4.1556 trillion yuan, paid profits and taxes of 1530.4 million yuan, repaid loans and advances of 188.81 million yuan, an increase of 9.4% and 175% respectively from 1991 before the contract, 14.1% and 102%, all major economic indicators have created the highest level in history. Since the introduction of the state tax reform in 1994, Metallurgical Steel has been very concerned about the fact that two major accounts have been made regarding the implementation of the new tax system. These two large accounts to a certain extent reflect the positive and negative impact of the new tax system on the economic benefits of the steel smelting, including the joy and sorrow of the Smelter.