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国营企业在处理国家与企业之间的分配关系上,实行利改税,是改革的方向.根据广州市实行利改税企业出现的若干政策性问题,现提出来探讨.一、正确处理国家与企业之间的分配问题分配问题是一个重大的政策性问题.中央提出了国家得大头、企业得中头、个人得小头的分配原则,也是利改税的分配原则.但在实践上有些同志往往自党或不自觉地偏离了这个原则.有的明显是企业得大头,说成是国家得大头.他们认为只要把企业实现的利润,上交51%或即使不足50%,但加上交纳工商税,即大于留给企业的利润,就算国家得大头了.如果按照这样理解国家得大头的精神,去指导利改税分配的话,不但难以保证国家财政收入,而且将会影响利改税的进程.因此,首先要统
State-owned enterprises in the treatment of the distribution of relations between the state and enterprises, the implementation of profits and tax reform, is the direction of reform. According to the implementation of several profitable and tax-reducing enterprises in Guangzhou City, a number of policy issues are now proposed to explore. First, the correct handling of the country and The issue of the allocation of distribution among enterprises is a major policy issue. The central government has proposed the principle that the country has to be big, the enterprise must be in the middle, and the individual must be small. It is also the principle of distribution of profits and taxes. However, in practice, there are some comrades. They often deviate from this principle by the party or unconsciously. Some of them are obviously big corporations. They say that the country is big. They think that as long as the profits realized by enterprises are turned in 51% or even less than 50%, they must pay Industrial and commercial tax, that is, greater than the profits left to enterprises, even if the country has a big head. If we understand the spirit of the country to get a big head, to guide the restructuring of tax distribution, not only is it difficult to ensure national revenue, but also will affect the tax reform Process. Therefore, first of all