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“税利分流、税后还贷、税后承包”改革于1988年开始,“八五”时期,仍将处于试行阶段。围绕这项改革,学术理论界与实际工作部门已进行了多方面的探讨,各种观点纷呈。这里,我想仅就“税利分流”改革的目的性及相关问题,谈谈自己粗浅的看法。我认为,从“税利分流”改革的两条基本要求看,它具有增加财政收入和促进企业转换机制的双重目的。依据是:
The tax-diversion, post-tax loan repayment and post-tax contractual contract reform began in 1988 and will remain in the pilot phase during the Eighth Five-Year Plan period. Around this reform, the academic circles of theory and the actual work departments have conducted many discussions, various views. Here, I want to talk about my superficial views on the purpose of “tax-interest diversion” reform and other related issues. In my opinion, from the two basic requirements of the reform of tax revenue and profit distribution, it has the dual purpose of increasing fiscal revenue and promoting the mechanism of enterprise transformation. Based on: