论税利分流、税后承包

On Contrating under the Terms of Tax and Income Separation and after Tax

税利分流、税后承包是为划清作为国家政权的赋税收益和国有资产的增殖收益这两种性质不同的收入所进行的改革。它们的实行可以保证国家财政收入的稳定增长,调动企业生产积极性,增强企业自我积累、自我发展的能力。推行税利分流、税后承包,要求税制、国有资产管理体制、企业管理体制、金融体制和投资体制等实行相应的改革。

Contracting on the conditions of tax and income separation or/and after tax is an re-form approach to demacrate the taxation by the state and the returns to the added value ofstate assets. It will ensure stable growth of national revenue, bring incentive of enterprises in-to full play,and increase their own accumulated incomes, thus, their own development cape-bility. Accordingly,it requires the reform in the system of tax management of state aasets,enterprise management system,financial system and investment mechanism.