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实行税利分流、税后还贷、税后承包,作为理顺国家与国营企业分配关系,深化企业改革的措施之一,不是现在才提出来的。1988年,财政部与国家体改委一起,在总结分配体制历次改革经验的基础上,征得重庆市同意后,首先在重庆市进行了税利分流的试点。党中央、全国人大和国务院,对逐步试行税利分流十分重视。经七届人大一、二、三次会议通过的李鹏总理的政府工作报告,都肯定了国家与企业的分配关系,要逐步向税利分流方向发展。1988年,在七届人大一次会议的政府工作报告中,李鹏总理提出“财政体制要在企业承包经营责任制的基础上,逐步转向税利分流,理顺国家与企业之间的分配关系。”“逐步完善税
The practice of diverting taxes and profits, repaying loans after taxes, and post-tax contracting, as one of the measures to rationalize the distribution relations between the state and state-owned enterprises, and deepen the reform of enterprises, was not proposed at present. In 1988, the Ministry of Finance together with the National Economic Restructuring Commission, after summarizing the previous reform experience of the distribution system and obtaining the consent of Chongqing Municipality, piloted the tax and profit diversion in Chongqing first. The Party Central Committee, the National People’s Congress and the State Council attach great importance to the gradual trial implementation of taxation and profit diversion. The Premier Li Peng’s government work report adopted at the 1st, 2nd and 3rd Sessions of the Seventh National People’s Congress affirmed the distribution relationship between the state and the enterprise, and should gradually develop in the direction of diversion of tax and profit. In 1988, in the government work report of the First Session of the Seventh National People’s Congress, Premier Li Peng stated that “the fiscal system should gradually shift to tax and profit diversion based on the contract responsibility system of enterprises and rationalize the distribution relationship between the state and enterprises.” Gradually improve tax