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根据国务院规定从1983年1月1日起对国营企业实行利改税.征税工作从1983年6月1日开始办理.这是一项重大的改革,是经济管理体制改革的一个重要方面,有利于企业同国家之间的分配关系固定下来,有利于正确地处理国家、企业和职工的关系,有利于国家财政收入的稳定增长,有利于贯彻国家得大头、企业得中头、个人得小头的分配原则.它是经过前几年试点经验证明,较之其他办法具有更多优越性的一种方向性的改革.但是,目前有人认为,国营企业实行利改税后,上交利润大部分改为交纳所得税,财政部门再没有多少事情可作了,甚至说企业财务工作可以取消了.持有这种看法的同志尽管只是少数人,但这种认识肯定是错误的,也是有害的.不利于国家财
According to the provisions of the State Council from January 1, 1983 on the profits tax reform of state-owned enterprises tax levy work from June 1, 1983. This is a major reform, economic management system is an important aspect of reform, It is conducive to fixing the distribution relations between the enterprises and the state, is conducive to correctly handling the relations between the state, enterprises and employees, and is conducive to the steady growth of the national financial revenue. It is conducive to carrying out the bulk of the state’s affairs. Head distribution principle .It is after a few years of pilot experience to prove that compared with other approaches have a more directional reform.However, at present, some people think that state-owned enterprises after the introduction of profits and taxes, the profits turned over Part of the tax reform was to pay income tax and there was not much to be done by the finance department, even to say that financial work in enterprises could be canceled. The comrades who hold this view, though only a few, are certainly wrong and harmful. Not conducive to the state money