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近几年来,随着经济体制改革的进行,企业财务制度发生了比较大的变化,1978年先实行了企业基金办法;1983年全国开始利改税第一步改革;1984年10月又进行了利改税第二步改革,设置了11种新税,加上原有的税种共24种,组成了我国新的税收体系。新的税收体系,是以产品税为主的、所得税和地方税为辅助的、多层次、多税种的复税制。运用各种税收的特点,相互配合,相互补充,以多方面对企业的经济活动进行调节,通过这些调节,达到从微观上把企业搞活,成为充满生机的经济实体;从宏观上引导企业经济在国民经济综合平衡的轨道上运转,体现了复合税制优越性。省太白林业局,建局23年来,在1979年以前的16年,有7年处于亏损状态。1979年
In recent years, with the reform of the economic system, the financial system of the enterprise has undergone comparatively large changes. In 1978, the enterprise fund was first implemented. In 1983, the country started the reform of the first step toward the reform of profits and taxes. In October 1984, The second step of the reform of profits and taxes, set up 11 kinds of new taxes, with a total of 24 kinds of original taxes, formed the new tax system in our country. The new tax system is based on product tax, income tax and local tax-assisted, multi-level, multi-tax types of complex tax system. Use various characteristics of tax revenue to cooperate with each other and complement each other to regulate the economic activities of enterprises in various aspects. Through these adjustments, enterprises can be revitalized microscopically and become a dynamic economic entity. From a macro perspective, The comprehensive balance of the national economy orbital operation, reflects the superiority of the compound tax system. Provincial Taibai Forestry Bureau, the Bureau 23 years ago, in the 16 years before 1979, seven years at a loss. 1979