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| Author: | Ke, Meicheng |
| Title: | Some reflections on all-out pursuing the scheme of "paying tax plus a percentage of profits" (original in Chinese) |
| Journal: | Economic Management (c)
1994 : 1, p.20-24 |
| Index terms: | TAX POLICY TAXATION PROFIT CHINA COMPANY TAXATION |
| Language: | chi |
| Abstract: | The article considers that the units for experimenting with "paying tax plus a percentage of profits" haven't realized the original intention of standardization of distribution relations between the state and enterprises. The scheme of "paying tax plus a percentage of profits" can not be carried out comprehensively unless the achievements are made in the reform of financial and tax system and revitalizing the large and middle-sized enterprises. The practice of "cut with one knife" is not allowed. Instead, some enterprises with favorable conditions should be allowed to continue practicing contract responsibility system. |
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