论文部分内容阅读
财政部副部长项怀诚撰文指出,今后一个时期财政体制改革的重点,主要是税利分流、分税制和复式预算。税利分流改革的主要内容包括:坚持比例税制,税率减为33％;坚持税后还贷的机制,适当放宽几项具体政策,支持企业技术改造;正确处理面上搞好国营大中型企业和点上试行税利分流的关系,做好政策协调工作;加强领导和宣传,认真抓好试点工作;加快税利分流配套改革的步伐。
Xiang Huai-cheng, vice minister of finance, wrote in his article that the focus of the reform of the fiscal system in the coming period will mainly be the diversion of taxes and profits, the tax-sharing system and the compound budget. The main contents of tax-interest diversion reform include: adhere to the proportional tax system, the tax rate reduced to 33%; adhere to the mechanism of repaying after-tax, appropriate to relax a few specific policies to support technological transformation; correct handling of the state-owned large and medium-sized enterprises and point Trying on the relationship between taxation and profit diversion and doing a good job in policy coordination; strengthening leadership and publicity, earnestly implementing the pilot project; and accelerating the pace of tax-interest diversion and supporting reforms.