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国营企业上交利润改征所得税的试点工作,正在几个地区进行,并已经收到了比较好的经济效果。国营企业实行“利改税”是建国以来我国财政体制上的一次重大改革,对于这样一件大事,从多方面进行认真地研究探讨是十分必要的。我们认为对国营企业改征所得税,在方向上是正确的,但在征税形式和方法步骤上有些问题还值得研究。下面谈谈我们的一些粗浅看法。
The trial work of turning profits into profits tax by state-owned enterprises is being conducted in several regions and has received relatively good economic results. The implementation of “profit-tax reform” by state-owned enterprises is a major reform of China’s financial system since the founding of the People’s Republic. It is very necessary for us to study and discuss this issue in earnest from many aspects. In our opinion, it is correct in the direction of levying income tax on state-owned enterprises. However, some problems in tax forms and method steps are worth studying. Here to talk about some of our crude ideas.