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当前推行税利分流存在着一些难点,值得认真加以研究、解决,不然,税利分流即使得以推开,其效果也会大打折扣。一、税利分流筑基于承包制之上,面临改革企业经营机制和维护稳定大局的双重考验,从而增加了推行税利分流的责任难度其一,国家与国营企业的分配关系是财政分配关系中最主要的内容,是全民所有制内部整体利益和局部利益关系的集中体现。过去以财政部门为主体推行的企业基金制、利润留成
At present, there are some difficulties in the diversion of tax revenue and profits and it is worth studying and solving them seriously. Otherwise, tax revenue and profit diversions will be greatly reduced if they are diverted. I. Tax revenue diversion Based on the contract system, facing the double test of reforming the enterprise operating mechanism and maintaining a stable overall situation, it increases the difficulty of diversion of taxes and profits. First, the distribution of state and state-owned enterprises is the most important in the fiscal distribution Is the concentrated expression of the relationship between the overall interests and the local interests within the ownership of the whole people. In the past with the financial sector as the main implementation of the corporate fund system, profit retention