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本刊讯在工商企业推行经营承包责任制的过程中,有些企业向国家交纳的税金也采取了“包”的办法。财政部税务总局局长刘志城就这一问题向本刊记者发表谈话说,税收不单纯是组织收入的手段,它还是贯彻国家经济政策的一个重要经济杠杆。税收和企业上交的利润不同,不能离开税法规定,把“包”的办法运用到税收上来。刘志城从以下几个方面分析了不能“包税”的原因:
Benxi hearing in the process of implementing business contract responsibility system for business enterprises, some enterprises have also adopted the “package” approach to the tax paid by the state. Liu Zhicheng, director of the State Administration of Taxation of the Ministry of Finance, told reporters in this issue that taxation is not simply a means of organizing income. It is also an important economic lever for implementing the state’s economic policies. Taxes and profits submitted by enterprises are different and can not leave the tax code to apply the “package” approach to tax revenue. Liu Zhicheng analysis from the following aspects can not “tax package ” reasons: