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国营企业实行利改税虽然还不到一年,但已显示出它的优越性。如工业企业1983年实现利润比1982年增长11.57％,超过了生产和销售收入的增长幅度。这是近几年没有过的好势头。但是企业的上交利润却没有随着生产的增长而增长,有的地方和单位,生产增长较快,入库利润反而下降了。出现这种情况,主要是由于利改税是一项新的工作,各方面的认识不尽一致,顾此失彼。为了统一认识,走好利改税第一步,我认为,必须解决好以下几个问题: 一、继续做好工作,解决好思想认识问题。首先,要提高对企业留利逐年增加,财政收入所占比例反而下降这一现状的认识。近几年来,财政收入老是上不去,而财政支出又年年增加,矛盾越来越
Although less than a year has passed since the introduction of profits tax reform by state-owned enterprises, it has shown its superiority. For example, the profit of industrial enterprises in 1983 increased by 11.57% over that of 1982, surpassing that of production and sales. This is a good trend that has not been seen in recent years. However, the profits handed in by the enterprises did not increase with the growth of production. In some places and units, the production grew rapidly and the profits from warehousing declined instead. This happens mainly because profits tax reform is a new undertaking and there is a lack of consensus on all aspects. In order to unify our understanding and take the first step in turning a favorable tax into a tax, I think it is necessary to solve the following problems: First, continue to do a good job of solving problems of ideological understanding. First of all, we should raise our awareness of the current situation that the proportion of fiscal revenue instead of increasing the annual increase of enterprises’ profit retention. In recent years, the financial revenue has always been to increase, while the fiscal spending has increased year by year, more and more contradictions