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国有企业非税负担情况种种 企业非税负担分为企业办社会负担和对外非税负担。前者包括企业办学校、办医院和其它公益事业,负担离退休职工医疗费、工资等;后者包括各种收费、基金、集资、摊派、赞助和捐献等。其中收费、基金和集资可分为政策性和非政策性两类:政策性项目是指经中央和省市两级政府批准设置的收费、基金和集资项目,除此以外的则为非政策性项目。
Non-tax burden on state-owned enterprises The non-tax burden on all kinds of enterprises is divided into the social burden on enterprises and the non-tax burden on the outside world. The former includes enterprises running schools, running hospitals and other public welfare undertakings, and paying retired workers medical fees and salaries. The latter includes various fees, funds, fund-raising, apportioning, sponsorship and donation. Among them, fees, funds and fund-raising can be divided into two types: policy-oriented and non-policy-oriented: policy-oriented projects refer to fees, funds and fund-raising projects approved by the central, provincial and municipal governments, project.