A Historical Reaserch On China's Replacement Of Profits By Taxes At The Beginning Of Reform And Opening Up

At the beginning of reform and opening up,replacement of profits by taxes on state-owned enterprises is a major change in the distribution relationship between the state and enterprises.Replacement of profits by taxes on state-owned enterprises,is to turn the state-owned enterprises to pay profits to the state according to the provisions of the state tax and tax rate to pay taxes,tax profits retained by the enterprise,and gradually the distribution of state and business relationship between the tax form fixed.This paper analyzes the process of tax reform by means of literature research and historical research,and draws inspiration from it to further strengthen the understanding of tax importance.Before 1979,China has been implementing a highly centralized economic management system.Under such a system,it is conducive to rapidly laying down the industrial foundation and establishing an independent industrial system under the "one poor and the bad" situation,however,it is very hard for an enterprise to truly become an independent production unit under such a system.It lacks the necessary autonomy.The state has too many unjustified and overdue duties.The authority of an enterprise is too small.It does not properly balance the distribution of the state,The interests of enterprises and employees,can not give full play to the intrinsic vitality and potential of the enterprise.Therefore,in the Bulletin of the Third Plenary Session of the 11 th Central Committee,make instructions for allowing localities and enterprises to have more autonomy in management and administration.Under the guidance of the spirit of the Third Plenary Session,we have embarked on a great experiment in reforming the economic management system in all fields of our economy.In state-owned enterprises,the reform pilot started with expanding business autonomy.Through the practice of 456 pilot enterprises,for our comprehensive replacement of profits by taxes to provide a valuable experience.There will be after the first step and the second step of the full implementation of tax reform.Of course,the implementation of a policy,will certainly encounter a lot of problems,its limitations and shortcomings will be increasingly exposed,but the tax reform for our future taxation business has brought a lotof inspiration and thinking,let us more Pay attention to taxation,improve the tax authorities,cultivate taxpayers consciously tax awareness and so on.