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逐步地适当减免调节税,是采取经济调节手段,减轻企业负担的一项措施;是搞活企业的诸多外部条件的一个方面。对国营企业实行利改税改革的三年多来,国家在财政状况并不宽裕的情况下,先后通过制定放宽征收调节税的政策、采取减征调节税等措施,共给企业让利60多亿元,扩大了企业的自主财力,增强了企业的自我改造和自我武装的能力。调节税作为一个税种,是在1980年对近500户企业实行以税代利的试点时,为了调节企业的级差收入而设立的。在实行利改税第二步改革时,考虑由于现行价格体系的不合理,地区之间经济发展不平衡,因此企业之间的经济效益,除了受其本身经营管理水平差异的影响外,还受到价格、装备、地理环境等外部条件的制约,反映到企业的盈利水平上,相差悬殊。为了缓解企业之间苦乐不均的矛盾,也为了保证国家财政收入,经国务院批准,在第二
The gradual and appropriate tax relief and exemption is a measure to adopt economic adjustment measures and reduce the burden on enterprises. It is also an aspect of many external conditions for invigorating enterprises. Over the past three years or more since the introduction of the reform of state taxation and profits tax reform on state-owned enterprises, the state, in the absence of ample financial conditions, successively passed some measures to relax the policy of tax collection and levies and reduce taxes. Yuan has expanded the independent financial resources of enterprises and enhanced their ability to self-rebuild and self-arm. Adjustment tax, as a type of tax, was set up in 1980 to regulate the business’s differential income when piloting nearly 500 businesses for the benefit of tax. In carrying out the second step reform of profit tax reform, considering the unreasonable price system and imbalanced economic development among regions, the economic benefits among enterprises are affected not only by the differences in their own management levels but also by Restrictions on external conditions such as price, equipment and geographical environment reflect the profitability of enterprises. In order to ease the contradiction between the bitter and the uneasy enterprises, as well as to ensure the state revenue, approved by the State Council,