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自1988年以来,全国先后有24个省市进行了“税利分流、税后还贷、税后承包”的试点,三年来试点的成效如何?还有哪些需要解决的问题?为了全面分析、交流试点情况,进一步推动“税利分流”试点工作的顺利开展,财政部于1991年3月18日至21日在河南省南阳市召开了“税利分流”试点分析会。来自全国13个试点省市财税部门的代表共80余人参加了会议。与会代表普遍认为,实行“税利分流”具有明显的积极作用。一是可以进一步理顺国家与企业的分配关系。实行“税利分流”后,国家一方面作为社会管理者依法向企业征收所得税,对所得税不搞承包,完善了过去的承包办法,避免了全额利润承包中对企业多实现的利润不能多收和包盈不包亏的弊端,在平衡企
Since 1988, there have been 24 provinces and cities nationwide carrying out pilot projects of “diversion of taxes and profits, repayments after tax, and after-tax contracts”. What are the results of pilot projects in the past three years? What other problems need to be solved? In order to conduct a comprehensive analysis , The exchange of pilot projects to further promote the “tax diversion ” pilot work carried out smoothly, the Ministry of Finance in March 18, 1991 to 21 in Nanyang City, Henan Province held a “tax profit diversion” pilot analysis meeting. More than 80 representatives from the taxation departments of 13 pilot provinces and cities attended the conference. Participants generally agreed that the implementation of “tax diversion ” has a clear positive effect. First, we can further rationalize the distribution of state and business relations. After the implementation of “tax and profit diversion”, on the one hand, as a social administrator, the state levies income tax on enterprises according to law, refraining from income tax on contracting and perfecting the previous contracting measures, thus avoiding the fact that the profits realized by the enterprises in the total profit contracting can not be increased Income and package earnings do not cover the drawbacks of deficiencies in the balance of enterprises