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目前,在国营企业推行税利分流改革问题上仍然存在褒贬不一的看法。有不少论点仅仅从是对企业有利还是对财政有利的角度来评价这一改革的实质和意义。我认为这是对税利分流改革本身以及这一改革在整个经济体制改革中的地位简单化、片面化的理解所致。现就这一改革的实质和意义谈谈个人认识。一、税利分流改革,不仅仅是国民收入分配和再分
At present, there are still some mixed opinions on the reform of state-owned enterprises in implementing diversion of taxes and profits. There are quite a few arguments that evaluate the substance and significance of this reform simply from the perspective of being beneficial to the enterprise or financially favorable. I think this is caused by the simplistic and one-sided understanding of the reform of the tax revenue and profit distribution as well as the status of this reform in the overall economic reform. Now talk about personal understanding of the substance and significance of this reform. First, tax and profit diversion reform, not just the national income distribution and subdivision