《商业财会研究》1996年第5期刊登了陈书国同志《“实现利税”的提法应改进》一文,这个建议非常好。文中指出了利税指标合一的三大弊端: 一是用税充利,虚夸效益。如某县一国有商业企业明明经济效益不佳,一年实现利润报表数为0,但实现税金高达120万元,如果将利税混为一谈,统称“实现利税”,外界还以为该企业效益很好,领导人管理有方.卓有成就。 二是用税保亏,掩盖不规。某企业明明亏损20万元, The proposal of “Business Accounting Research” No. 5 of 1996 published Comrade Chen Shuguo’s article “Improvement of Taxation” should be improved. This suggestion is very good. The article pointed out that the three major drawbacks of the tax index unity: First, tax profits, exaggerated benefits. If a county has a state-owned commercial enterprises obviously poor economic returns, the number of profit statements for a year to 0, but the tax as high as 1.2 million yuan, if the profits and taxes mixed, collectively referred to as “profits and taxes”, the outside world also believes that the company is very effective, Leaders are well-managed. Second, tax losses, cover up irregularities. An obvious loss of 200,000 yuan of an enterprise,