论中国经济走向市场化的奠基石——“利改税”

A Review of the Transformation of State-owned Enterprise Income Tax

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摘要我国的国有企业是国民经济的重要支柱,在其发展历程中的一次次改革,体现了作为执政党的中国共产党人在国家治理中的不断探索。中华人民共和国成立后,我国逐步形成了国营企业占主导地位的国民经济格局。20世纪80年代对国有企业进行的探索式改革,将原来国营企业全部利润上缴的分配形式改为国家首先以社会管理者的身份、按照税法将一部分企业所得以税收形式征收之后,再以生产资料所有者的身份进行分配。这一改革成功奠定了中国经济市场化的基石。它既是中国重大财税改革措施,也是中国共产党对马克思财税理论的发展和创新。以此为突破口,两步"利改税"引领了我国完整的税制体系的递进构建,适应了社会经济发展和国内外经济环境的变化。回望历史,这次改革体现了执政党在当时情境下理论和实践创新的勇气及智慧,也为今后国家继续探索中国特色的发展道路提供了参照。 State-owned enterprises constitute a vital pillar of national economy and are economic entities with both the general economic characteristics of enterprises and the political characteristics of national condition.The reform of state-owned enterprises reflects the exploration of the Chinese Communists in national governance.After the founding of the People s Republic of China,state-owned enterprises have gradually become the leading force of the national economic pattern.The exploratory reform of state-owned enterprises was carried out in 1980s,the original form of distribution in which all profits of state-owned enterprises are turned over to the state is first to collect part of enterprise income in the form of tax as a social manager,and then distribute it as the owner of production.The reform successfully laid the foundation for the marketization of China s economy.It was not only a major fiscal and taxation reform measure in China,but also the development and innovation of Marxist fiscal and taxation theory by the Communist Party of China.The two-step“profit to tax”has breakthrough significance:it leads the progressive construction of China s complete tax system,adapts to the social and economic development and changes in the world economic environment,and embodies the“Chinese characteristics”in the fiscal and tax reform.Look back into history,as the ruling party,the Communist Party of China has had shown the courage and wisdom to innovate in theory and practice,but also provide reference for the country to continue to explore the development path with Chinese characteristics.

作者王文素马腾飞 WANG Wen-su;MA Teng-fei

机构地区中央财经大学财政税务学院

出处《中央财经大学学报》 CSSCI 北大核心 2022年第1期121-128,共8页 Journal of Central University of Finance & Economics

关键词国有企业企业所得税利改税中国特色 State-owned enterprise Enterprises income tax Profit to tax Chinese characteristics

分类号 F812.9 [经济管理—财政学]

作者简介通讯作者:王文素,女,1959年6月生,中央财经大学财政税务学院教授,博士生导师,研究方向为中国财政史与财政学,联系方式为752480912@qq.com。;马腾飞,男,1985年11月生,中央财经大学财政税务学院博士研究生,研究方向为中国财政史与财政学。