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如何理顺国家与企业的分配关系,是目前建立现代企业制度的一个重要课题。1994年1月1日出台的财税体制改革给国家与企业的分配关系带来了新变化。为进一步了解这一变化的实质,本刊特约记者采访了我国著名财政税收专家杜峻峰教授。 记者:如何正确处理国家与企业的关系,一直是我国经济体制改革的一大热点问题。杜教授,请问这次税制改革在处理这一关系方面有何实质性变化? 杜:正确处理国家与企业的分配关系涉及面很广,其中的问题也较多,主要是如何规范国家与企业的分配关系。国家以什么样的身份、方式参与企业创造的新价值的分配是其核心,怎样恰当地把税收和上交利润这两种分配方式有机结合起来是解决这一问题的关键。
How to rationalize the distribution of the state and the enterprise is an important issue for establishing a modern enterprise system. The fiscal and taxation system promulgated on January 1, 1994 brought new changes to the distribution of state and enterprises. To further understand the essence of this change, our correspondent interviewed Professor Du Junfeng, a famous expert on fiscal revenue in our country. Reporter: How to properly handle the relations between the state and the enterprises has always been a hot issue in the economic structural reform in our country. Du, what is the substantive change in handling this relationship? What is the substantive change in the tax system reform? Du: There are many problems involved in correctly handling the distributional relationship between the state and the enterprises. There are also many problems involved in this reform. The main point is how to standardize the relations between the state and the enterprises Assignment. It is the core of how the state participates in the distribution of new value created by the enterprises by means of identity and manner. The key to solve this problem is how to organically combine taxation and profit-sharing.