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武汉市在国营工交企业中全面推行承包经营责任制的实践证明,承包制对调动企业和职工积极性,进一步发挥企业经营自主权,促进企业加强管理,提高经济效益,有着明显的成效。但也存在一些问题,突出的是弱化了税收刚性,违背了税负公平合理原则,从而扭曲了国家与企业的分配格局。请看下列两组数字: 1.企业上交财政和实现利润不同步。从我市承包企业利润分配中上交财政所占的比重看,1987年为27.21％(不含武钢,下同),1988年下降为21.17％,1989年1—9月降为15.03％。在此期间,企业留利比重却由52.76％上升为62.85％;从1988年经营实绩来看,承包企业实现利润比上年增长23.48％,但上交利润反比上年下降了3.93％。这说明了企业承包后,
Wuhan has fully implemented the responsibility system of contracting management in state-owned industrial and commercial enterprises. It proves that the contracting system has obvious effects on mobilizing the enthusiasm of enterprises and staff, further exerting the autonomy in business operation, and promoting the enterprises to strengthen management and increase economic benefits. However, there are also some problems. What is outstanding is that we have weakened the tax rigidity and violated the principle of fairness and reasonableness of the tax burden, thus distorting the distribution pattern between the state and the enterprises. Look at the following two sets of figures: 1. Enterprises submit financial and profits are not synchronized. From the city’s contracting business profit distribution of the proportion of the financial sector to pay, in 1987 was 27.21% (excluding Wuhan Iron and Steel, the same below), in 1988 decreased to 21.17% from January to September 1989 dropped to 15.03%. In the meantime, the proportion of retained profits of enterprises increased from 52.76% to 62.85%. From the operating results of 1988, the profits of contracting enterprises increased by 23.48% over the previous year, but the profits surrendered decreased 3.93% over the previous year. This shows that after the contract,