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社会主义市场经济与人类社会其它形态的市场经济一样,其第一规则是平等竞争。平等竞争是企业以至整个国民经济活力的第一推动力。因此,要建立和发展市场经济,促进企业经营机制的转换,就必须努力创造并真正形成企业平等竞争的条件。从市场经济运行的一般规律和我国的现实情况看,价格平等、税收平等和财务会计制度平等是三个最基本的方面。就目前我国企业所得税征收的现状以及进一步完善和改革的方向等问题,本刊记者请正在参与研究这一问题的国家财政部体改司副司长刘克崮发表了自己的见解。
The socialist market economy, like other forms of market economy in human society, has its first rule of equal competition. Equal competition is the first impetus for the economic vitality of enterprises and the entire national economy. Therefore, in order to establish and develop a market economy and promote the transformation of the operating mechanism of enterprises, we must strive to create and truly form the conditions for equal competition among enterprises. Judging from the general laws governing the operation of the market economy and the reality of our country, equality in the prices, tax equality and equality in the financial accounting system are the three most fundamental aspects. At present, China’s current situation of enterprise income tax collection and further improvement and reform of the direction and other issues, correspondents please participate in the study of this issue, the Ministry of Finance, deputy director of the body reform Liu Ke 崮 delivered his own views.