(一) 为了促进经济发展,加快财源建设,增强税利大户的生产经营活力,保证企业的经济效益和社会效益不断提高,一些地方政府根据本地区生产经营情况和纳税水平的高低,对本行政区内重点税源大户出台了一些扶持奖励政策,并采取财政安排支出的形式,作为对企业的资金投入。例如:1993年企业“两则”出台前,各级政府对企业的减免税,按照 (1) In order to promote economic development, accelerate the construction of financial resources, enhance the vitality of production and management of big taxpayers and ensure the continuous improvement of economic and social benefits of enterprises, some local governments, in light of the production and operation conditions in the region and the level of tax payment, A large number of tax sources introduced some supportive rewards policies and took the form of financial arrangements for expenditures as capital contributions to enterprises. For example: in 1993 before the introduction of “two”, all levels of government tax relief, according to