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1988年厦门市针对特区的特点,对市属预算内的国有工业企业实行了“降低所得税率、取消调节税、上交税利分开、税后还贷”的改革(简称为“税利分流”改革),当年即取得了初步成效。与1987年相比,市属预算内国有工业企业实现工业产值增长7.71%,销售收入增长33.91%,利润增长22.08%,上缴利税总额增长10.41%,企业留利增长3.4倍,企业归还专项借款增长41.86%,职工的收入也有所增加。
In 1988, in response to the characteristics of the special economic zone, Xiamen Municipality implemented the reform of “reducing revenue tax rate, abolishing the regulatory tax, paying tax and profit separately and repaying the loan after tax” (the “tax and profit diversion” reform) to the state-owned industrial enterprises in the municipal budget ), That year has achieved initial success. Compared with 1987, within the municipal budget, the industrial output value of state-owned industrial enterprises increased by 7.71%, the sales revenue increased by 33.91%, the profit increased by 22.08%, the total profits and taxes paid increased by 10.41%, the enterprise retained profits increased by 3.4 times and the enterprise’s return of special loans increased 41.86%, workers’ income also increased.