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当前.各级财政部门和企业方面都在贯彻治理整顿、深化改革的方针.按照稳定企业承包体制、完善承包方案的要求.核定新一轮企业承包方案.根据我们的具体实践和体会.完善新一轮承包方案应侧重解决好以下两个问题. 一.突出一个“活”字.普遍实行基数包干.超收分成办法.企业利润包干体制在几年的实践中普遍存在的一个突出问题就是“一头死”.“一头活”.即上交国家财政一头的是固定的死数.而企业一头留用的利润是活的.现有的包干企业多数都从1987年开始实行的.包干方案一般都是以1986年实际上交财政的利润(或所得税)为基数,加一定的增长系数.在协商承包方案时。企业的生产经营有许多因素尚难确定.承包单位强调增收难度大,因此上交财政收入基
Currently, the financial departments and enterprises at all levels are implementing the guidelines of rectifying and deepening reforms, perfecting the requirements of the contracting programs in accordance with the stable enterprise contracting system, and verifying a new round of contracting programs for enterprises, according to our concrete practice and experience. A round of contracting programs should focus on solving the following two issues .One. Prominent one “living ” .Under the cardinal number of packages to do .Overcoming of revenue into a system .Official system of corporate profits in the practice of a few years, a common problem is “A dead ” .And that turned over to the state finances is a fixed number of deads.While the profits retained by a business is alive. Most of the existing contract-based enterprises have been implemented since 1987 The package plans are generally based on the profits (or income tax) actually paid by the government in 1986 plus a certain growth factor. There are many factors that make it difficult to determine the production and operation of enterprises. Contractors emphasize the difficulty of increasing income, so pay the revenue base