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税利分流作为国家与企业分配关系的改革方向,已被越来越多的人们所认识,党中央和国务院领导同志对此也是肯定的。本文拟通过分析税利分流试点的成效,存在的问题,提出完善税利分流办法的意见。一、实行税利分流试点的成效自1988年国家批准重庆市进行税利分流试点以税利分流作为国家与企业分配关系的改革方向,已被越来越多的人们所认识,党中央和国务院领导同志对此也是肯定的。本文拟通过分析税利分流试点的成效,存在的问题,提出完善税利分流办法的意见。一、实行税利分流试点的成效自1988年国家批准重庆市进行税利分流试点以来,到1990年底,全国已有24个省市(含计划单列市)进行
As a reform direction of the distribution relations between the state and the enterprises, the diversion of taxes and profits has been recognized by more and more people. The leading cadres of the Party Central Committee and the State Council also confirm this. This article intends to analyze the effectiveness of the diversion of tax revenue and profits, the existing problems, put forward opinions on improving the tax-diversion measures. First, the implementation of tax profit diversion pilot achievements Since 1988, the state approved the pilot project of diversion of tax revenue and profits in Chongqing as a diversion of taxes and profits as the direction of the reform of the distribution relations between state and enterprise, has been more and more people recognize that the leadership of the CPC Central Committee and State Council This is also true. This article intends to analyze the effectiveness of the diversion of tax revenue and profits, the existing problems, put forward opinions on improving the tax-diversion measures. First, the implementation of tax profit diversion pilot achievements Since the state approved the pilot project of tax and profit diversion in Chongqing in 1988, by the end of 1990, there have been 24 provinces (including cities with separate planning) in the country