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目前,对国有资产收益中的有关问题尚未形成统一认识,本文试图就国有资产收益、国有资产经营收益、国有资产产权收益这三个既相联系,又有区别的问题做一些探讨。 一、如何理解国有资产收益 关于国有资产收益问题,目前基本有两种观点:一种观点认为,国有资产收益是指国家凭借其资产所有权应取得的交纳所得税后的收益;另一种观点认为,国有资产收益是指经营性国有资产的经济效益和使用非经营性国有资产的社会效益。我们认为,这两
At present, there is no unified understanding of the relevant issues in the proceeds of state-owned assets. This article attempts to do some discussion on the three issues that are related to and related to the benefits of state-owned assets, state-owned assets operating income, and state-owned assets property rights. I. How to Understand the Return of State-Owned Assets At present, there are basically two views on the issue of return on state-owned assets: One view is that state-owned assets income refers to the income that the country should obtain after paying the income tax based on its asset ownership; another view is that Income from state-owned assets refers to the economic benefits of operating state-owned assets and the social benefits of using non-operating state-owned assets. We think that these two