进一步改革国家与企业之间的分配制度

Further Restructuring of the System of Financial Allocation Between the State and the Enterprises

国家与企业之间的分配制度改革是城市经济体制改革的核心内容。自1978年以来,在改革国家与企业之间的分配关系中,我们基本上形成了这样一条改革思路:依据社会主义物质利益原则,对企业简政放权、减税让利,不断扩大企业的财权、财力。

The main problems confronting the present system of financial allocation between the state and the enterprises are: a) With respect to allocation, there exists a dislocation between the single form Of taxation and the complex economic relations; b) As to the pattern of allocation, there is a dislocation between the practice of providing tax reduction and profit concession to enterprises on the one hand and the resulting effect of money in circulation getting out of control and the excessiye pressure on public finance on the other hand; c)In regard to the way of adjustment, there is a dislocation between equitable tax burden and fair competition and the existence of diverse income tax systems. The main considerations to be taken into account for furthering the restructuring of the allocation system are as follows, a) The chief consideration is to stick to the primary model in which state ownership enjoys the first priority and to handle the relationship between the state and the enterprises regarding the problem of allocation in compliance with the principle of disintegrating ownership from the relevant managerial power; b) In conducting the study of the relationship between the state and the enterprises with regard, to allocation, attention should be centered on such matters as the ways and means to be employed to boost the enterprises' vitality, perfecting the market system and creating the necessary conditions to facilitate the restructuring while taking into full account the horizontal relations pertinent to such restructuring. The measures for furthering the restructuring of the allocation system are as follows, a) As to the mode of allocation between, the state and the enterprises, the practice of disintegrating profits from taxes should be introduced; b) As to the pattern of allocation, the respective power and responsibilities delegated to the state and the enterprises should be duly adjust ed; c) As to the way of adjustment, the principle of equitable tax burden should be implemented.