不同所有制企业横向经济联合中利益分配问题初探

本文就企业间,特别是不同所有制企业间横向经济联合中,如何进行利益分配,如何用税收杠杆促进联合,结合党的有关方针政策和对不同所有制企业的不同税收政策,提出了“一级法人,两制并存,三个统一,按比计利,各算财税”的方案。文中论证了方案的可行性,为当前横向经济联合中如何处理各方利益的分配这个敏感性问题,如何确定利润系数,达到合理征税,提供了一个新的解决方法。

A Study on Profit Distribution among Enterprises of Different Ownerships in an Economic Association

A new idea is presented on the practice and policy for an economic association of enterprises, especially those of different ownerships. The associated entity is considered as a new legal person. In the new entity, there are two kinds of ownership, the state ownership and the collective ownership. The new entity will enjoy at the same time different preferential policies given by the government to enterprises of different ownerships, especially the tax policy. The new entity will perform unified management, unified business accounting and unified tax payment. The income tax of the new entity will be so determined that: (1) the capital, number of people, wage, profit in each enterprise of different ownerships and the proportion are calculated; (2) the proportion of the above-mentioned four factors of each enterprise will be summed up and then the sum will be divided by four(the number of factors). The result obtained is the profit distribution coefficient of each enterprise; (3) the coefficient will be multiplied by the total profit of the associated enterprise to obtain the profit for each enterprise;(4) the income tax of each enterprise can be calculated according to different tax levying rates for enterprises of different ownerships and the income tax of the entity can be found by summing up the income taxes to be paid by individual enterprise. The authors hold that this new scheme has fairly reasonably handled the relationship of interest between the state, the enterprise and the individual.