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1988年1月1日起,厦门市对市属预算内的国营工业企业全部按照“降低所得税、取消调节税,改税前还贷为税后还贷,税后利润承包上交”的改革试点方案进行改革(以下简称税利分流改革)。经过三年来的实践表明,这项改革初步调整和理顺了国家与企业的财务分配关系,既稳定了财政的收入,又使职工得到实惠,企业的发展后劲得到大大的加强,成效是显著的。为此,厦门市从1991年开始,继续完善和推广这项改革,企业和有关部门的反映,总的来说,是比较好的。
Since January 1, 1988, all the state-owned industrial enterprises within the budget of Xiamen under the reform pilot program of “lowering income tax, abolishing regulatory tax, repaying loans before tax, repaying after-tax profits, and contracting profits after tax” Program reform (hereinafter referred to as tax-diversion reform). After three years of practice, this reform shows that the reform has preliminarily adjusted and straightened out the financial distribution between the state and the enterprises. This not only stabilizes the revenue of the government but also benefits employees and the stamina of the enterprise has been greatly strengthened with remarkable results . To this end, Xiamen City, starting from 1991, continue to improve and promote this reform, the reflection of enterprises and relevant departments, in general, is relatively good.