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赵紫阳总理在五届人大第五次会议的报告中指出:“对小型国营企业,准备在今后三年内分期分批推行由集体或职工个人承包、租赁等多种经营方式,实行国家征税、资金付费、自负盈亏的制度.”所谓国家征税、资金付费、自负盈亏,就是把企业向国家上缴利润改为交纳工商税、所得税和固定资产占用费、流动资金占用费;企业纳税后盈亏自负,按劳分配,多劳多得,少劳少得.这是我国经济管理体制的一项重大改革.“利改税”不仅适用于国营小型工业企业,更适用于国营小型商业零售企业.这是因为:
In his report on the Fifth Session of the Fifth National People’s Congress, Premier Zhao Ziyang pointed out: “For small-sized state-owned enterprises, they are prepared to implement various modes of management such as individual contracting and leasing by individuals or employees in batches over the next three years and implement state taxation ”The so-called national taxation, payment of funds, responsible for their own profits and losses, that is, the profits of enterprises turned over to the state to pay industrial and commercial tax, income tax and occupation of fixed assets, liquidity occupation fee; corporate tax after-tax This is a major reform of China’s economic management system. “The tax reform” is not only applicable to state-owned small-scale industrial enterprises, but also to state-owned small-scale commercial enterprises This is because: