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税利分流是近中期财税体制改革的一项重要内容。本文就如何贯彻中央工作会议精神,进一步推进税利分流改革作初步探讨。一、税利分流试点成效及存在的问题自1988年重庆市率先试点以来,税利分流试点面逐步扩大。目前,已进行税利分流试点的省、市(包括计划单列市)、自治区和中央部门36个,试点企业约2000多户。其中,经财政部批准试点的省、市、自治区和中央部门共20个,试点企业约1600户,各地自行批准的试点省市有16个。目
Tax and profit diversion is an important part of the reform of the fiscal and taxation system in the near and mid-term. This article is about how to carry out the spirit of the Central Work Conference and further promote the reform of tax revenue and profits for a preliminary discussion. First, the tax diversion pilot success and problems Since the first pilot in Chongqing in 1988, tax profit diversion pilot areas gradually expanded. At present, 36 provinces and municipalities (including cities specifically designated in the state plan), pilot provinces and autonomous regions and central authorities that have carried out tax-diversion pilot projects and about 2,000 pilot enterprises have been set up. Among them, there are 20 provinces, municipalities, autonomous regions and central departments that have been approved by the Ministry of Finance for pilot projects and about 1,600 pilot enterprises. There are 16 pilot provinces and municipalities independently approved by the Ministry of Finance. Head