Analysis Of The State-owned Capital Income Distribution System Reform

Since the founding of new China,The distribution system of state-owned capital income has undergone many changes.Before the reform and opening up, China’s implementation of the planned economy system,so the mode of distribution of state-owned enterprises and the corresponding basically is turning in all of the profit.After the reform and opening up,China Our country has adopted "fund","profit retention system","tax system" and "contract system" and so on, until1994to implement "tax shunt" system, which is still used today.After the implementation of "tax shunt" system, in order to support development of state-owned enterprises, the country executes the suspended over the profit after tax policy for the state-owned enterprises, which began a period of a large number of state-owned enterprise profits are retained in the enterprise. But the social parties on whether public cannot share the state-owned capital investment and state-owned enterprises existence questioned over investment higher and compensation, so the state-owned capital income allocation problem once again become a hot problem.In2007December, the SASAC and the Ministry of Finance issued《the Interim Measures of central state-owned capital gains charge management》 which explicit the problem of a part of the central state-owned enterprises turning over their after-tax profits, thus beginning the research on state-owned capital revenue over the problem.Because there is no ready-made model can be used as reference, the state-owned capital income distribution in our country academia and the public hot debate in the collection and payment scope, the collection ratio and subsequent domination, but there is still no final conclusion. In the future, for the study of the state-owned capital income distribution system will be continued, and is of great significance.As of2013, from2007to restart the dividends of state-owned enterprises has gone through six years, with the policy and documents, the reform and development of the income distribution system of state-owned enterprises in China has made some substantial progress and breakthrough, but had to admit, distribution of state-owned capital gains is still in the exploration stage, the corresponding budget system is not perfect, there are some problem of the state-owned capital gains to the scope, scale and scope of expenditure at present,therefore the state-owned capital income distribution system reform is still very arduous task.This paper uses the method of linking theory with practice to explore the reform of the state-owned capital income distribution system in China, firstly summarizes the basic theoretical knowledge of state-owned capital gains related, after angle to western countries, to find out the enlightenment to our country by analyzing the successful experience of state-owned assets management in developed countries.Then take the time as the clue, reviews our country since the founding of the change process of profit distribution of state-owned enterprises, after that the time point positioning in the present, through the analysis of current situation of China’s state-owned enterprise profit distribution, combined with the new changes in social and economic situation, the emergence of new contradictions, pointed out the direction of reform of state-owned capital income distribution system in China, and put forward the policy recommendations.In short, the establish of state-owned capital income distribution system is not a short duration of time things, and there is no fixed pattern and precedent, in practice we need from the unceasing improvement and the discussion, but we believe that with the efforts from generation to generation, China can establish the state-owned capital income distribution system suitable for the national conditions.