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利改税的第一步实践,证明了改革的方向是完全正确的。从发展的观点来看,以经济体制改革的要求来衡量,利改税的第一步还是有缺陷的,不是长久之计。我认为,其主要弊病有三点:一是还没有解决好国家同企业的分配关系;二是由于价格体系不合理,行业与行业、企业与企业之间利润水平悬殊,苦乐不均;三是企业所得税和税后利润的分配,仍然是按照企业的行政隶属关系划分的,也就难于削弱条条、块块因自身经济利益而对企业进行不必要的行政干预,行政领导仍然是企业的真正主宰者。
The first step of the tax reform is to prove that the direction of the reform is entirely correct. From a development standpoint, the first step in assessing tax reform and tax reform, as measured by the requirements of the reform of the economic system, is still flawed and not permanent. In my opinion, there are three main defects: First, the distribution relationship between the state and the enterprises has not yet been solved; second, due to the unreasonable price system, the level of profits between industries and industries, between enterprises and enterprises is disproportionate, and the third is that The distribution of corporate income tax and after-tax profits is still divided according to the administrative affiliation of enterprises, and it is difficult to weaken the rules. Enterprises will be subjected to unnecessary administrative interference due to their own economic interests. Administrative leadership remains the real Dominator.