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我国从1979年以来的城市经济体制改革,是以利改税作为突破口的。它的实质是解决分配问题,处理好国家、企业、职工三者关系,从而进一步调动生产积极性,促进商品经济的发展。实践证明:利改税是国家与国营企业在利润分配关系上的一项重大改革,对保证财政收入、调节国民经济和搞活经济,发挥了重要的作用。但是,利改税是在特定历史条件下进行的,随着经济形势的发展变化,不可避免地出现一些问题,本文针对第二步利改税有待进一步探讨的问题,谈点看法和设想。一、利改税的不足之处及其原因。
Since 1979, the reform of the urban economic system in our country has taken the benefit of tax reform as a breakthrough point. Its essence is to solve the distribution problem and properly handle the relations among the state, enterprises and workers so as to further arouse the enthusiasm for production and promote the development of the commodity economy. Practice has proved that the reform of profits and taxes is a major reform of the distribution of profits between state and state-owned enterprises and plays an important role in ensuring fiscal revenue, regulating the national economy and invigorating the economy. However, the tax reform is carried out under certain historical conditions. With the development of the economic situation, some problems inevitably arise. This article aims at the problems, talks and ideas to be further explored in the second step. First, the deficiencies of tax reform and its reasons.