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国务院决定,从今年第四季度开始,实行利改税的第二步改革,从税利并存逐步过渡到完全的以税代利。在我国推行利改税制度,这是党中央、国务院的一项重要决策,也是我国分配制度的一个重大突破,它将对我国城市经济体制的改革和国民经济的发展产生巨大的影响。1979年以来,在国家和企业的分配关系方面,从企业基金制度,到各种形式的盈亏包干和利润留成办法,到利改税制度,经历了一个探索和实践的过程。实践证明,利改税制度较之其他办法具有更多的优越性。1983年的实际情况就很能说明问题。1983年,在全国国营盈利工业企业31,735户中,有28,110户实行利改
The State Council decided that from the fourth quarter of this year, the second-step reform of the tax reform will be implemented, with the gradual transition from tax co-existence to the complete tax evasion. The introduction of the system of profits and taxes reform in our country is an important decision made by the Party Central Committee and the State Council and a major breakthrough in our country’s distribution system. It will have a huge impact on the reform of our urban economic system and the development of our national economy. Since 1979, we have undergone a process of exploration and practice in terms of the distribution of state and enterprises, from the enterprise fund system to all kinds of profit and loss arrangements and profit retention measures to the system of profits and taxes reform. Practice has proved that the tax reform system has more advantages than other measures. The actual situation in 1983 can explain the problem very well. In 1983, of the 31,735 state-owned profit-making industrial enterprises in the country, 28,110 implemented profit-sharing reforms