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益阳市是湖南省一个县级单列市,共有预算内国营工业企业37家,拥有固定资产19856万元,职工19232人。1987年,益阳市37家预算内国营工业企业全部实行了承包经营责任制。1988年,在实行承包经营责任制的基础上,对25家预算内工业盈利企业试行了税利分流试点。最近,我们就益阳市为什么要实行税利分流、实行税利分流的主要做法、收到的成效以及存在的问题进行了认真的调查,总的得出一个结论,即实行税利分流是确定国家与企业分配形式的最佳选择。这是因为实行税利分
Yiyang City is a county-level cities in Hunan Province, a total budget of 37 state-owned industrial enterprises, with fixed assets 198.56 million yuan, 19232 workers. In 1987, 37 budgetary state-owned industrial enterprises in Yiyang City all implemented the system of contractual management responsibility. In 1988, on the basis of carrying out the responsibility system of contracting management, a pilot experiment on diversion of tax revenue and profits was conducted on 25 profit-making industrial enterprises within budget. Recently, we conducted a thorough investigation on why Yiyang City should implement the diversion of taxes and profits, implement the main method of diversion of taxes and profits, the effectiveness received and the existing problems, and come to the conclusion that the introduction of tax revenue and distribution is to determine the allocation of state and enterprises Form the best choice. This is because of the tax credit