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资金收入化及其在经济上的恶劣影响,已充分暴露出放权让利改革思路的重大缺陷。因此,改革的思路应按照投入与收益(风险)相对称的分配原则,从界定职能与权益入手,通过合理分配区界和双重税收调节。进而分离与初次分配相对应的产权收入和与再分配相对应的税收收入,从而实现产权制度和税收制度相结合,达到国民收入合理分配的正确途径。
Income-earning funds and their adverse economic impact have fully exposed the serious flaws in the idea of delegating power and giving benefits to reform. Therefore, the idea of reform should be based on the principle of allocation of input and benefits (risk), starting with the definition of functions and rights and interests, through the rational distribution of border areas and double taxation. And then separate the income from property rights corresponding to the initial distribution and the tax revenue corresponding to the redistribution so as to realize the right combination of the property rights system and the taxation system and achieve the correct distribution of the national income.