随着人民公社的建立,在生产、分配、交换和消费等方面发生了一系列变化,这些变化反映在财政工作方面,主要是原来以商品流通为征税环节的工商税收制度,基本上不再适用了。在这种新的形势下,国家对人民公社的分配关系,必须实行包干的办法。在实行包干办法时,我认为,应注意以下几个计算问题: 一、人民公社应当上交国家的收入和应当由国家开 With the establishment of the people’s commune, a series of changes have taken place in the areas of production, distribution, exchange and consumption. These changes are reflected in the financial work, mainly in the industrial and commercial taxation system that used the circulation of commodities as the basis for circulation, basically no longer Applicable Under this new situation, the state must give all-out assistance to the distribution of people’s communes. When implementing the package approach, I think we should pay attention to the following calculation questions: 1. The people’s commune should hand over the revenue of the country and it should be open by the state