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吉安地区国营商业小型企业,从1985年初就开始按照国家规定,将一部分小型国营零售商业、饮食服务业改为国家所有,集体经营,照章纳税,自负盈亏;一部分直接转为集体所有,集体经营;一部分由国营或集体租赁给经营者个人;简称改、转、租。全区共有国营小型独立核算企业382个,到去年6月底已放开的有288个。可是,从去年下半年以来,对这些企业的改革,不仅没有进展,反而有不少县(市)将已经放开了的小型商店退回到国营,继续吃“大锅饭”。我们为了弄清情况,经组织了7个县(市)的代表座谈,一致认为,主要原因:一是政策不稳定。如转为集体所有制的小型商业企业,原规定不纳奖金税,现在又要缴纳了。二是承包不兑现。三是松绑放权不彻底。四是财政、税务、信贷部门的综合改革不同步,不配套,各执行不同的办法,束缚了小型商业企业的继续放开。因此,全区已转为集体所有制的小型商业企业,由去年初的84个,到年末减到只剩6个。我认为在国营小型商业企业改革的三种形式中,最有生命力的是第二种,即转为集体所有制。而经过一年的实践结果,这个形式的
Since early 1985, state-run commercial small enterprises in Ji’an began to change some small-scale state-run retail business and catering services into state-owned, collectively-owned and tax-paid businesses at their own profit and loss. Some of them turned directly into collective-owned and collective-owned businesses. Part of the state-owned or collective leasing to the operator individual; referred to as change, transfer, rent. There are 382 state-owned small-scale independent accounting enterprises in the region, and 288 have been let go by the end of June last year. However, since the second half of last year, not only has there been no progress in the reform of these enterprises, many counties (cities) have already returned to the state-owned small-scale stores that have been let go and continued to eat “big pots and rice.” In order to clarify the situation, we organized a panel discussion on behalf of seven counties (cities) and agreed that the main reasons are as follows: First, policy instability. For example, the small-scale commercial enterprises that are converted into collective-owned ownership are exempted from bonus tax and are now required to pay. Second, the contract is not honored. Third, loose power decentralization is not complete. Fourth, the comprehensive reforms in the finance, taxation and credit departments are out of step and do not go together with each other and all implement different measures, which will constrain the continued liberalization of small-scale commercial enterprises. Therefore, the entire district has been transformed into a small-scale commercial enterprise under collective ownership, reduced from 84 at the beginning of last year to only 6 by the end of the year. I think the three most viable forms of state-owned small-scale commercial enterprise reform are the second, that of collective ownership. After a year of practice, this form of