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一、关于税利分流的理论依据——对国营企业应不应征收所得税?一种观点认为,国营企业属于国家所有,国家对企业征税是“自己收自己的税”,在逻辑上说不通。而且由于不存在强制性和所有权转移问题,也违反了所得税性质。另一种观点认为,征收所得税不仅是现代国家通行的作法,也是社会主义商品经济的内在要求:一是将国营企业应尽的社会义务法定化,规范化,以便确认并保护企业相对独立的经济地位及经济利益,二是使国营企业在同等环境下与其它经济成分开展公平竞争,三是克服政企不分等违反商品经济通则的现象。
I. Theoretical Basis for the Diversion of Taxes and profits - It should not be necessary to levy income tax on state-owned enterprises. From one point of view, state-owned enterprises belong to the state and taxation of enterprises by the state is “self-collecting their own taxes,” which is logically implausible. And because there is no issue of coercion and ownership transfer, it is a violation of the nature of the income tax. Another point of view is that the collection of income tax is not only the practice of modern countries, but also the inherent requirements of the socialist commodity economy: First, the statutory obligations of state-owned enterprises should be legalized and standardized in order to identify and protect the relatively independent economic status of enterprises And economic interests. The second is to enable state-owned enterprises to compete fairly with other economic components under the same conditions. The third is to overcome the phenomenon that the government and enterprises are not equal in breach of the general principles of the commodity economy.