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我国财政收入主要来源于企业,企业经济效益好,财政收入就上升;企业经济效益差,财政收入任务的完成就受到影响,企业经济效益的好坏,对财政收入有着明显的制约作用。因此,重视研究提高企业经济效益,对增加财政收入具有重要的现实意义。淮阴市预算内工业企业随着生产的不断发展,企业经济效益不断提高,据全市1986年至1988年三年统计,实现利润平均每年递增23.51％;入库利润(含所得税和调节税)平均每年递增23.67％;经批准以利还贷平均每年递增53.93％;企业留利平均每年递增10.36％。而1989年由于受能源、原材料供应和价格上涨等因素的影响,出现了一些异常现象。全年工业总产值比上年下降2％;可比产品总成本比上年上升28％左右;企业亏损增加1.7倍,利润下降70％,经济效益明显下降,严重影响财政收入。为了能迅速改变当前的严峻局面,特提出如下个人意见。
China’s fiscal revenue mainly comes from enterprises. The economic benefits of enterprises are good and their fiscal revenues are rising. The economic efficiency of enterprises is poor, and the completion of fiscal revenue tasks is affected. The economic efficiency of enterprises is good and they have obvious restrictive effects on fiscal revenue. Therefore, the emphasis on research to improve the economic efficiency of enterprises has important practical significance for increasing fiscal revenue. With the continuous development of production, the industrial enterprises in Huaiyin City’s budget have continuously improved their economic benefits. According to the statistics of the city from 1986 to 1988, the average annual profits have increased by 23.51%; the annual profits (including income tax and adjustment tax) have averaged The increase was 23.67%; the average annual increase of 53.93% was approved for profit repayment; the average profit of the company was increased by 10.36% annually. In 1989, due to the influence of factors such as energy, raw material supply, and price increase, some abnormal phenomena occurred. The total industrial output value of the year decreased by 2% over the previous year; the total cost of comparable products increased by about 28% over the previous year; the company’s loss increased by 1.7 times, profits dropped by 70%, and economic efficiency dropped significantly, which seriously affected fiscal revenue. In order to quickly change the current grim situation, I hereby propose the following personal opinions.