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税利分流改革试点已陆续在全国许多城市展开。初步实践表明,税利分流是理顺国家与企业分配关系,促进政企分离,转换并完善企业经营机制的有效途径。但试点也暴露出许多新的矛盾和问题,这是由于现行试点方案的缺陷以及执行试点方案中的认识偏差造成,只要引起重视,是完全能够得到解决和克服的。1、拓宽视野,统一认识,正确把握税利分流改革目标。要明确实行税利分流,规范国家与企业的分配关系只是中间目标,其终极目标还在于通过分离政府社会行政管理权能和国有资产所有者权能,逐步消除企业与社会行政部门的行政隶属关系,转换政府职能,实现政企分离,使企业真正成为自主经营、自负盈亏的独立商品生产者和经营者。税利分流改革的重
The tax and profit diversion reform pilots have been successively carried out in many cities throughout the country. The preliminary practice shows that tax and profit diversion is an effective way to straighten out the distribution relations between the state and enterprises, promote the separation of government and enterprises, and transform and improve the operating mechanism of enterprises. However, the pilot also exposed many new contradictions and problems. This is due to the flaws in the current pilot program and the misunderstandings in the implementation of the pilot program. If attention is paid, it can be completely resolved and overcome. 1. Broaden horizons, unify understanding, and correctly grasp the objectives of tax-profit diversion. Clearly implementing the tax-profit diversion and standardizing the distribution relationship between the state and the enterprise is only an intermediate goal. The ultimate goal is to gradually eliminate the administrative affiliation between the enterprise and the social administrative department by separating the government’s social administrative management capabilities and the ownership of the state-owned assets, and transform the government. Functions to achieve the separation of government and enterprise, so that the company will truly become independent producers and operators of self-financing and self-financing. The weight of taxation and profit diversion reform