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作者依照两点论的研究方法,从理论依据、企业经济行为、国家宏观调控几方面,对承包制和税利分流进行了比较。认为税利分流的理论依据比较具有说服力;实行税利分流,将使企业在生产战略决策上进行长远计划,兼顾积累与消费,注重采用投资少、见效快、能增强企业竞争力的内涵式投资方式,增强企业对外部环境的适应度;实行税利分流有助于建立完善的宏观调控体系,增强调控力度。
According to the research method of the two-point theory, the author compares the contracting system with the tax-profit split from aspects of theoretical basis, corporate economic behavior, and national macro-control. It is believed that the theoretical basis for tax and profit diversion is more persuasive; implementation of tax and profit diversion will enable enterprises to make long-term plans for production strategic decisions, taking into account both accumulation and consumption, and focusing on adopting connotative investment methods with less investment, quick results, and enhanced enterprise competitiveness. Enhance the enterprise’s adaptability to the external environment; implementation of tax and profit diversion helps to establish a sound macro-control system and strengthen the regulation and control.