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建国以来,我国对于财政来源的组织,曾经历过税收方式、利润方式、税利兼用方式阶段,以筹集国家财政资金,调节分配,参与宏观经济运行。现在,是完善社会主义市场经济体制和进行社会主义现代化建设第二个战略目标的新时期。与此相适应,财政收入的获得应采取税利、租费、债等多样化形式和手段。 第一,向国有资产要财政收入。社会主义市场经济要求国家及其辖属的机构,是国有资产权利的合法代表者。现在按照国际通行惯例,外资、私营、合作经济的投资者来中国投资,除了照章纳税以外,正常情况下,投资者应收取该投资相当于银行利息的回报,或高于这个水平,投资的意愿才能继续下去,不然,投资者很可能抽回其资本,另择新的投资场所。按照这个经济规律,我国可以根据国情和社会主义本质的要求,逐步规范国家与国有企业的利润分配关系,建立国有资产收益按资分利、按股分红等税后利润分配制度。可以考虑将现有4万亿元国有资产分三种情况,区别对待。第一种情况:将国家基础产业、基础设施与高新科技产业的投资回报率
Since the founding of the People’s Republic of China, our country has experienced the stage of the mode of taxation, profit, taxation and profit for the organizations with financial resources so as to raise the national financial funds, adjust the distribution and participate in the macroeconomic operation. Now is a new era in which to perfect the socialist market economic system and carry out the second strategic goal of socialist modernization. In line with this, access to fiscal revenue should be diversified forms and means of taxation, rent, debt. First, to state-owned assets to the financial revenue. The institutions that the socialist market economy requires of the state and its subordinates are the legitimate representatives of the state-owned assets rights. Now, in accordance with international practice, investors from foreign, private and cooperative economies invest in China. In addition to paying taxes, under normal circumstances, investors should receive a return equal to or higher than that of bank interest and the willingness to invest In order to continue, otherwise, investors are likely to withdraw its capital, and choose a new place for investment. According to this economic law, China can gradually standardize the profit distribution relationship between state and state-owned enterprises according to the actual conditions of our country and the nature of socialism and set up a distribution system for profit after tax of state-owned assets according to dividends by dividends and dividends by shares. We can consider dividing the existing 4 trillion yuan of state-owned assets into three types and treating them differently. The first case: the state’s basic industries, infrastructure and high-tech industries return on investment