笔者认为切好‘蛋糕’与做大‘蛋糕’同样重要。在既定的生产总量下,理顺各方面的分配关系,调整分配格局使分配合理化,必然有利于解决分配不公和平均主义的问题。目前总的来说,企业负担是内资企业重于外资,国营企业重于集体,集体企业又重于个体。今后,财政应逐步取消‘两金’(能交基金、预算调节基金)、降低和统一企业所得税率、提高折旧率等,并继续完善承包经营责任制,全面推行税利分流,使企业逐步过渡到独立经营、自负盈亏的经济实体。要严格控制预算外资金,合理引导其流向和流量,并坚决治理‘三乱’,斩断各方 The author thinks that it is equally important to cut the cake well and make it bigger. In a given amount of production, it is inevitable to rationalize the distribution relations in all aspects and to adjust the distribution pattern to rationalize the distribution, which will inevitably help solve the problem of unfair distribution and egalitarianism. At present, the burden on enterprises is that domestic-funded enterprises are heavier than foreign-owned ones, state-owned enterprises are heavier than collectives, and collective-owned enterprises are more important than individuals. In the future, the financial sector should gradually eliminate the “two funds” (fund transfer and budget adjustment fund), reduce and unify the corporate income tax rate and raise the depreciation rate, and continue to improve the responsibility system of contractual management and fully implement the tax-diversion so as to enable the enterprises to gradually transition to Independent, self-financing economic entity. We must strictly control extrabudgetary funds, rationally guide their flow and flow, and resolutely govern the “three unrest” and cut off all parties