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近年来,国家为了增强地方和企业的活力,对地方和企业投资贷款实行了“税前还贷”的办法,取得了一定效果。但是几年来的实践证明,“税前还贷”的办法也存在着一些问题:首先,对企业来说“税前还贷”不但本金可还,利息也可还,而从国家来讲,实际上减少了应得的财政收入,重新造成了国家无偿投资。同时,失掉了贷款本质特征,应由企业承担的风险又转到国家。其次,使原来有计划的投资变为无计划的投资。
In recent years, in order to enhance the vitality of localities and enterprises, the state has implemented the “repayment of loans before tax” approach to local and enterprise investment loans and achieved some results. However, practice over the past few years has proved that there are some problems with the “repayment of loans before tax” approach: First of all, for enterprises, “repayment of taxes before tax” can not only be repaid with principal but interest can also be repaid. From a national perspective, In fact, it reduced the amount of fiscal revenue that it deserved and reinvigorated the country’s unpaid investment. At the same time, the essential characteristics of the loans have been lost and the risks borne by the enterprises are transferred to the country. Second, the original planned investment into unplanned investment.