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一、转换机制过程中存在的税收财务问题经济体制改革以来,由于种种原因,国营和集体企业没能打破“三铁”,难以成为自我发展、自主经营、自负盈亏的商品生产经营者。由于承包经营存在着短期行为,自我约束机制不健全,因此,国家从税收财务政策上采取了一定的制约措施。但随着国营和集体企业破“三铁”,转换经营机制的不断深入,现行税收财务政策,与“三资”企业比较,对转换机制还存在着“三个制约’。——对投入机制的制约。体现在三个方面:一是“三资”企业固定资产折旧较快,其房屋、建筑物使用年限为二十年,机器、机械和其他生产设备为十年,经税务部门批准,有特殊原因的企业可以实行加速折旧。而国营、集体企业折旧率较低,固定资产更新改造困难,
I. Taxation and Financial Issues in the Process of Conversion Since the reform of the economic system, due to various reasons, the state-run and collective enterprises failed to break the “three railways” and became difficult to become self-developed, self-employed and self-financing commercial producers and sellers. Due to the existence of short-term behavior in contractual management and the self-restraint mechanism is not perfect, the state has taken some restrictive measures from the tax financial policy. However, as the state-owned and collective enterprises break the “three railways”, deepening the transformation of the operating mechanism and the existing taxation and fiscal policies, there are still “three restrictions” on the conversion mechanism as compared with the “three-funded” enterprises .-- The first is that the fixed assets depreciation of “three-capital” enterprises is rapid, the useful life of their houses and buildings is 20 years, that of machinery, machinery and other production equipment is 10 years, with the approval of the tax department, Enterprises with special reasons can implement accelerated depreciation, while the depreciation rate of state-owned and collective enterprises is low, making it difficult to renew and reform fixed assets,