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许多地方的试点经验说明,实行税利分流的改革,更有利于促进生产的发展和经济关系的协调,做到在生产发展的基础上,企业能多得,国家也能多得,比当前的承包制有更多的优越性,是正确处理国营企业同国家分配关系的较好形式.但少数同志给税利分流扣上了“对马克思社会必要扣除思想的倒退”、“适合于资本主义生产关系性质和利益”、“否定十年改革”、“恢复旧体制”等许少不公正的大帽子.在这里,我们仅就反对论者的一些观点,结合我们重学《哥达纲领批判》的体会谈些看法.
The pilot experience in many places shows that the implementation of the tax-diversion reform is more conducive to the promotion of the development of production and the coordination of economic relations. On the basis of production and development, enterprises can earn more and the state can earn more than the current contract System has more superiority and is a better form for correctly handling the distributional relationship between state-owned enterprises and the state, but a few comrades have deducted tax revenue and profits from the principle of “necessary retrocession to Marxist society” and “suitable for capitalism The nature and interests of the relations of production, ”“ the denial of ten years of reform, ”and“ the restoration of the old system. ”Here, we only consider some of the arguments of the oppositionists and combine with our refresher of education Critique of the Gotha Program Criticism