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把国营企业在交纳工商税后的“上交利润”改为按国家规定的税种、税率交纳税金,由企业支配剩下利润,逐步把国家与国营企业的财政分配关系通过税法固定下来。其理论基础可归纳为三个方面。第一,社会主义国家仍是以生产资料所有者的身份参与国营企业利润的分配。社会主义国家既是政治权力的行使者,又是社会主义全民所有制代表者(生产资料所有者),是这两种身份的统一体。社会主义国家为满足其行使职能的需要,既凭借政治权力向一切公私企业、经济单位与个人课征税收,又要以生产资料所有者的身份(企业投
State-owned enterprises pay taxes on profits and taxes after paying industrial and commercial taxes instead of paying taxes according to the taxes and tax rates stipulated by the state. The remaining profits shall be controlled by the enterprises and the fiscal distribution of the state and state-owned enterprises shall be gradually fixed through the tax laws. The theoretical basis can be summarized in three aspects. First, the socialist countries are still participating in the distribution of profits of state-owned enterprises as owners of the means of production. The socialist countries are both the agents of political power and the representatives of socialist ownership by the whole people (owners of means of production), and are the unity of these two identities. In order to meet the needs of their exercise of their functions, the socialist countries levy tax revenues on all public and private enterprises, economic units and individuals by virtue of their political power, as well as the ownership of the means of production