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当前,我国生产企业经营亏损面宽,亏损金额大,产值、效益、资金占用不同步。有的余业为了完成利润计划,弄虚作假,人为增加财政收入,造成财政收入的虚假成分。所谓财政虚假收入,指财政收入中,有的产品是靠涨价因素增价,并不是创造了新的价值,有的滞销产品转移到别的部门积压,形成无效供给。这些产品销售后形成的利税上交财政,构成财政的虚假成分。它严重地影响我国财政收入持续、稳定地增长,这是深化经济体制改革中必须解决的极其重要的问题。
At present, China’s manufacturing enterprises have a large operating loss, a large amount of losses, and output, benefits and funds are not synchronized. In order to complete the profit plan and fraud, artificially increase the revenue and create a false element of fiscal revenue. The so-called fiscal false income refers to the fiscal revenue. Some products increase prices by means of price increases, not creating new values. Some products that are unsalable are transferred to backlogs of other departments to form an invalid supply. The profits and taxes resulting from the sale of these products are turned over to finance and constitute a false element of finance. It has seriously affected the sustained and steady growth of China’s financial revenue. This is an extremely important issue that must be resolved in deepening economic restructuring.