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一、税利分流政策出台的理论根据、历史背景和牡丹江市试点方案实施的“小气候”(一)税利分流政策的理论根据1.它鲜明地体现了兼顾国家政治权力与财产权力原则,在根本上区分了国家根据两种权力不同性质和两种性质不同的收入,从而划清了我们社会主义国家具有两种不同管理职能。有利于国家逐步实现政企分开的改革设想。马克思说:“在我们面前有两种权力,一种是财产权力,也就是所有者的权力;另一种是政治权力,即国家的权力。”①他在说这一段话以前阐明了政治权力与财产权力的关系。他说:“‘权力也统治着财产’。无论如何.财产也是一种权力。例如,经济学家就把资本称为‘支配他人劳动的权力’。”这两段论述充分说明了任何国家都具有这两种管理职能,而税利分流政策的制定就是以此作为理论根据的。它的优点在于明确了
I. Theoretical basis and historical background of the tax-diversion policy and the “microclimate” implemented in the pilot scheme of Mudanjiang City (I) Theoretical basis for the tax-diversion policy 1. It clearly reflects the principle of taking into account both the state’s political power and the property’s power, and fundamentally Distinguishing the different incomes of the two countries based on the different nature and nature of the two powers, thus defining that our socialist countries have two different management functions. It is conducive to the gradual realization of the concept of reform that separates government from enterprises. Marx said: “There are two kinds of power before us, one is the property power, that is, the owner’s power, and the other is the political power, that is, the power of the state.” 1 He stated the political power before saying this passage Relationship with property rights. For example, economists refer to capital as “the power to govern the labor of others.” "Both of these statements fully state that any country With these two management functions, and the formulation of tax and profit diversion policy is based on this as a theoretical basis. Its advantage is clear