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经济日报:打造企业公平竞争环境

2017-2-28
2015-01-08
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

近日,在2014国有企业改革发展研讨会上,国务院国资委研究中心主任楚序平表示,从20141月至11月中国规模以上工业企业主业每100元营业收入纳税率来看,国有企业税负为其他企业的两倍多,这一观点引发热议。

此前,有学者通过近几年的数据研究得出,国有企业的税负明显高于其他类型企业。中国企业改革与发展研究会副会长李锦认为,在推进国企混合所有制改革和鼓励民资进入垄断性行业的背景下,如何实现国企与私企、外企税负的平衡,为国企建立公平竞争环境是有关部门面临的重要问题。

辩证看待税负比例高

不久前公布的2013年中国私营企业500强纳税共计是4744亿元,而中石化一家便达3363亿元。2014728日,财政部公布了“2013年全国国有企业财务决算情况”则更为全面清晰地显示了国企税负。报告显示,2013年,全国国有企业(非金融类国企)上缴税费3.8万亿元,比上年增长5.4%

“可以计算一下,3.8万亿元除以2013年全国总税收110497亿元,全国非金融类国企纳税额占全国总税收的34%。假设金融类国企纳税总额与非金融类国企持平,那么所有国企纳税总额占全国总税收便是68%。假设金融类国企纳税总额只有非金融类国企的一半,所有国企的纳税总额也超过了全国总税收的50%。”李锦说,“国企只占整个经济规模的四分之一,从业人员仅占五分之一,但是国家的税收有一半要靠国企。”

他分析认为,国企纳税占比高,主要因为国企管理更规范,税收征管机制更健全。而近年来随着国企新时代赌城治理结构的完善和管理水平的提升,竞争机制赢得发展实力,国企的利润创造能力和税收贡献水平有了明显提高。同时也应当承认,高税收很多集中在某些特定行业,例如,资源垄断行业往往需要缴纳高额特殊税种,这恰好又是央企集中的行业。国企利润和纳税方面的快速增长,反映出我国过度依赖投资的经济内生性结构失衡问题。

同时要看到的是,我国民营企业解决了75%以上的城乡就业和90%以上的新增就业。国民共进是我国当前全面深化改革的重要立足点。

国企贡献的不止是税金

国企纳税贡献只是国企履行社会责任的重要方面之一。长期以来,国有企业坚决服从中央宏观调控,落实国家决策、保障经济安全,保持了快速发展的良好势头。在国家和社会遭遇重大自然灾害和危机时,国企冲锋在前。

2007年至2014年,中央企业累计上缴国有资本收益4711亿元。截至2013年底,全国国有企业划归社保基金国有股权2301亿元,占全部社保基金财政性收入的近四成。2013年,中央企业结对帮扶239个国家扶贫开发工作重点县。

在新常态下,国有经济发展担负着更加重大的历史使命。服务国家战略,国企新增投资额非常大,例如“一带一路”等战略落地需要投入支撑。

需要看到的是,目前国有企业的历史遗留负担还很重。推进剥离企业办社会职能和解决历史遗留问题,也需要建立成本合理的分担机制。

厘清身份很重要

多年来,国企以利润诉求为重还是以公共利益为重的争论一直不断。不同的目标,意味着不同的评价体系。只有厘清身份困惑,才能明确发展方向。这也是今年国企改革的一项重要内容。

要为下一步国有企业公平参与市场竞争提供公正的平台。”楚序平说。他认为,要深入做好准确界定不同国有企业功能工作,完善整体的配套评价体系;要对不同类别国有企业,明确主要特点、发展目标、改革方向,分类推进改革调整,加强分类监管、分类考核;进一步明确国有企业的国家所有权政策,明确国家对国有企业的重要政治目标、经济目标和社会目标,明确对具体中央企业的商业目标,包括保值增值、经济增加值等财务指标。他强调,“在分类之后,亟须尽快建立对国有企业的科学评价体系。”

李锦认为,随着混合所有制改革和鼓励民资进入垄断性行业步伐的加快,国企与民企、外企处在同一条竞赛起跑线上。90%以上央企都将划分为商业竞争类。混合所有制改革后,企业营业收入的纳税率怎么确定,怎样协调推进国企改革与财税体制改革,进一步完善财税体系,是个新议题。

(本文章摘自16日《经济日报》

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