论文部分内容阅读
国企改制后 ,针对广义经济税源结构 (狭义税源仅指征税对象 )由以核算健全为纳税主体的国有企业转变为核算健全、半健全、不健全相混合的多种所有制为纳税主体 ,我们有必要对传统的理财观念、征管思维方式进行反思。改革开放 2 0多年来 ,财务核算健全的国有企业上缴的税款占税
After the system reform of state-owned enterprises, in view of the general economic tax source structure (the narrow tax source only refers to the object of tax collection), the state-owned enterprises accounting for soundness as the main taxpayers are transformed into the multiple taxpayers with sound accounting, semi-soundness and incomplete soundness. We have Necessary to reflect on the traditional concept of financial management, collection management thinking. Over 20 years of reform and opening up, taxes paid by state-owned enterprises with sound financial accounting have accounted for the tax