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一为了适应和促进深圳经济建设的发展,保证稳定的财政收入,增强企业的活力,市属国营企业实行利改税势在必行。目前,深圳实行的是税利并存的财政管理体制。这种管理体制不适应特区以市场经济为主的经济体制。其弊端主要有: 1、市属国营企业由于受各种不同因素影响,企业经营情况千差万别,负债企业和盈利企业大不一样,税后利润分成及比例很难制定得合理、准确。2、税后上交财政的利润有较大的弹性,税后利润的收缴有一定的困难。
In order to adapt and promote the economic development of Shenzhen, ensure a stable revenue and increase the vitality of enterprises, it is imperative for municipal state-owned enterprises to implement the tax reform. At present, Shenzhen implements a fiscal management system that coexists with both tax and interest. Such a management system does not suit the economic system in which the SAR is dominated by a market economy. The main drawbacks are: 1. State-owned enterprises in municipalities are affected by various factors and business conditions vary widely. Liabilities enterprises and profit-making enterprises are quite different. After-tax profit sharing and proportion is difficult to formulate reasonable and accurate. 2, after the tax turned over financial profits have greater flexibility, after-tax profit collection has some difficulties.