光化县国营企业由上交利润改为征收所得税试点工作已经搞了一年零七个月时间了。最近到光化县进行了调查,调查的结果证明,把国营企业上交利润改为征收所得税,有利于调动企业和职工的积极性,挖掘增产节约的潜力,实现国家增收,企业增盈,职工增惠,适应发展经济的需要,确实是税制改革的中心。 (一) 光化县位于鄂西北,县城关老河口历来是农副产品和工业品的集散地,素有“小武汉”之称。这里交通便利,商品经济发达,县办工 The state-owned enterprises in Gwanghwamun County turned profits tax levy income tax pilot work has been engaged for a year and a half months time. Recently, a survey was conducted in Guanghua County. The investigation proves that changing the profits surrendered by state-owned enterprises into income tax levies on the enthusiasm of enterprises and staff and motivates them to tap the potentials of increasing production and saving and realizing the goal of increasing national revenue, increasing profits of enterprises, To benefit the economy and meet the needs of economic development is indeed the center of tax reform. (I) Guanghua County is located in the northwest of Hubei Province. The Laohekou of the county seat has always been the distributing center of agricultural and sideline products and industrial products, and is known as “Little Wuhan”. Here convenient transportation, developed commodity economy, county office workers