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1980年国家对攀钢实行承包经营责任制,初步理顺了国家与攀钢的经济关系。从1980年到1989年10年承包中,攀钢税赋(包括上交国家的税收和各种费、券、基金)增长了10倍以上,同期实现利润仅增长了1.5倍,税赋的增长大大超过了企业承包效益的增长,使攀钢的自我积累、自我改造、自我发展能力大大削弱,与企业改革的目标和搞活大中型企业的宗旨相悖。本文旨在通过对攀钢10年承包的透视来分析研究税赋的变化趋势及其对承包效益的影响,并提出若干建议和思考。
In 1980, the state implemented the responsibility system for contracting management of Panzhihua Iron and Steel Co., Ltd., initially straightening out the economic relations between the country and Panzhihua Iron and Steel. In the 10-year contract from 1980 to 1989, the taxation (including taxes and all kinds of fees, coupons and funds) handed in to Panzhihua Iron and Steel increased by more than 10 times, while the profits realized during the same period increased by only 1.5 times. Taxation growth Greatly exceeding the growth of contracting efficiency of enterprises, making Pangang self-accumulation, self-reformation and self-development capability greatly weakened, contrary to the objective of enterprise reform and invigorating large and medium-sized enterprises. The purpose of this paper is to analyze and analyze the changing trend of the tax burden and its impact on the contracting efficiency through the perspective of 10-year contract of Panzhihua Iron and Steel Co., Ltd., and put forward some suggestions and considerations.