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进入九十年代初,县及县以下的国有商业、粮食、供销等企业大面积地实行了经营方式的改革.主要内容是实行个人承包、租赁,名称一般叫实行“国有民营”,实质内容是划小核算单位,打破大锅饭.这一办法的实施,激发了这些系统广大职工的积极性,这些系统的大部分地方实现了扭亏为盈,增加了职工个人的收入,减轻了国家的负担.但这些改革是以划小核算单位,实行以个人或柜组为主进行承包的经营方式,而财务核算却没有及时跟上需要,所以、出现了税收的大幅度下降.许多地方税务部门根据这些国有民营企业的实际上是个人经营的特点,对其采取了按个体工商户对待,实行“定期定额”征收办法.“定期定额”的征收办法简便易行,但管理方式粗放,定额的确定方法有限,管理手段落后,导致定额严重不足,一般而言,只能定到实际营业额的三成左右,
In the early nineties, state-owned commercial, food, supply and marketing enterprises under the county and county level implemented a large-scale reform of the mode of operation. The main content is the implementation of individual contracting and leasing. The name is generally called “state-owned private enterprise,” and the substance is The implementation of this measure has aroused the enthusiasm of the broad masses of staff and workers of these systems, and most of these systems have achieved profitability and increased the personal income of workers and the burden of the state, but these The reform is based on the planning of small accounting units, the implementation of individual or cabinet based contracting business, financial accounting but did not keep up with the need, therefore, there has been a substantial decline in tax revenue.Many local tax authorities based on these state-owned private The enterprise is actually a personal business characteristic, and has taken measures according to individual industrial and commercial households to implement the “fixed quota” collection method. “Regular quota” collection method is simple and convenient, but the extensive management style, the quota determination method is limited, Lack of management means leads to a serious lack of quotas. Generally, only about 30% of the actual turnover can be set.