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近年来,着眼于理顺国家与企业分配关系、建立起新的企业经营机制与宏观调节机制的“税利分流”改革试点工作正在一些城市积极进行。本文试将截至目前这项改革试点进展的基本情况作一简述。税利分流改革试点是财政部于1987年下半年提出的,其试点方案的主要内容是:1、降低所得税税率,强化所得税制;2、取消企业用所得税前利润归还固定资产投资贷款和提取“两金”的规定;3、取消现行国’营
In recent years, pilot projects aimed at reforming the distribution of taxes between state-owned enterprises and enterprises and establishing a new mechanism for the operation of enterprises and a mechanism for macroeconomic adjustment are being actively carried out in some cities. This article tries to give a brief account of the basic situation of the pilot reform so far. The pilot reform of tax revenue and profit diversion was put forward by the Ministry of Finance in the second half of 1987. The main contents of the pilot scheme are as follows: 1. Reduce the income tax rate and strengthen the income tax system; 2. Cancel the return of fixed assets investment loans and extract “ Gold ”requirement; 3, cancel the current country ’camp