论我国企业的税收制度改革

On Tax System Reform of Enterprises in China

改革前,我国对国有企业财务实行统收统支的办法,也就是名义上企业是一级独立核算单位,实行以收抵支,但实现的盈利,全额上缴国家财政,如果发生亏损,全数由国家财政弥补。这里所说的企业盈亏是指企业缴纳了流转税以后的盈亏,所以企业纯收入是以税收(流转税)和利润两种形式上缴国库的。可见,企业税收只有流转税而没有所得税。如果说有所得税的话,那就是100%的正(负)所得税。

Main Points: a) Some comments on transforming profit into tax, contract responsibility system and the seperation of profit from tax; b) To perfect the theory of the seperation of profit from tax is the basic prerequisite of tax system reform of enterprises in China; c) Discussion on some current viewpoints in the home; d) The basic way of thought about tax system reform of enterprise in China.