厦门市税利分流改革的实践与理论探讨

A Discussion on the Theory and Practice about the Reforms of Separation between Taxes and Profits in Xiamen (Amoy), Fujian Prorince

厦门市是我国实行税利分流改革试点的城市之一。在试点过程中,厦门市十分注意从当地的实际情况出发制定税利分流的总体方案,如对各类企业实行统一的所得税率(15%),采取不同的办法解决企业的老的贷款问题,改革企业投资管理体制和金融管理体制等,取得了较为显著的成效。本文对厦门市实行税利分流的依据、实施方案、效果及完善方向等作了详尽的论证,可供理论工作者和实际部门的同志参考。

Xiamen (Amoy), Fujian province, is one of the trial cities, in which the reforms of separa-tion between taxes and profits are being carried out. In the trial process, from the actual local situation, it makes the general plans of separation between taxes and profits, and gains quite obviousefficasy, such as united income tax rate (is percent) to various enterprises, resolving recievaleloans of enterprises with different ways, transfotming the administrative structure of enterprises'invironments and the financial administratlve structuer. The thesis detailedly peoves the bases,plans, effects and perfect the direction of separation between taxes and profits, carried out by Xia-man (Amoy) Fujian brovince. It can be supplied with them for the theorists and comrades for ref-erance.