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根据国务院国发(1979)175号文件的规定,从1980年起,上海、河北、河南、山东、江苏等省、市,对试行利润留成的企业开征了固定资金占用费;陕西、吉林、云南等省在部分企业中进行了固定资金占用费的试征。试点的情况说明,对国营企业征收固定资金占用费,把企业经济权限、经济责任和经济利益结合起来,对于加强企业的经济责任,促进企业节约使用资金,有积极的作用。根据国务院的决定,并经五届人大三次会议批准,从1981年起,在工交部门所属试行利润留成制度的工交
According to the Guofa (1979) No.175 document of the State Council, from 1980 onwards, Shanghai, Hebei, Henan, Shandong and Jiangsu provinces and municipalities have levied fixed-capital occupancy fees on enterprises that have retained their profits; Shaanxi, Jilin, and Yunnan Other provinces in some enterprises conducted a fixed-cost occupation fee test. The pilot case shows that levying fixed-capital occupancy fees for state-owned enterprises, combining economic rights, economic responsibilities and economic interests of enterprises plays an active role in strengthening the economic responsibility of enterprises and promoting the economical use of funds by enterprises. According to the decision of the State Council, and approved by the Third Session of the Fifth NPC, since 1981,