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文章指出,尽管我国八十年代末期的城镇集体经济已经发生了很大的变化,但从人们的认识到国家对集体经济的管理和政策,在很多方面都自觉或不自觉地停留在五、六十年代或改革初期的水平。由此出发,作者提出:1.在人的认识上,不仅要理直气壮地承认集体经济本身所具有的社会主义性质,而且应敢于承认集体所有制与全民所有制在公有制体系中的平等地位,这是消除根深蒂固的歧视性政策和观念,克服“全民化”倾向的关键。2.应当实事求是地看到现行集体经济在产权关系方面的缺陷,实行股东所有与劳动者所有相结合、股东或劳动者的等量共同占有与异量共同占有相结合的公有制产权模式。3.当前城镇集体经济的体制改革应以完善宏观管理作为一重要内容,其当务之急是尽快自上而下地建立起一套专司城镇集体经济管理之职的归口管理部门和综合性统筹协调机构。4.尽快完善城镇集体企业的税收政策和职工收入政策,改变税种杂、税率高以及对职工收入管得过死的格局。此外,当前实行的所有制倾斜政策,一定要与产业倾斜、效益倾斜有机地结合和统一起来。
The article points out that although the urban collective economy in the late 1980s has undergone great changes, from the people’s understanding of the state’s management over the collective economy and its policies, in many aspects, they consciously or unconsciously stay in the five or six The decade or early reform level. Based on this, the author puts forward: 1. On the cognition of mankind, we should not only confidently admit the socialist nature that the collective economy itself has, but also should dare to admit the equal status of collective ownership and ownership by the whole people in the public ownership system. Deep-rooted discriminatory policies and concepts and the key to overcoming the tendency towards “universalization.” 2. It should be realistic to see the current collective economy in the relationship between property rights defects, the implementation of all shareholders and all the workers combined, shareholders or workers of the same amount of joint ownership and heterogous possession of a combination of public ownership model. 3. At present, the structural reform of urban collective economy should be based on the improvement of macroeconomic management. Its immediate priority is to establish as soon as possible a centralized management department and a comprehensive coordinating body specialized in the collective economic management of urban areas. 4. As soon as possible to improve the tax policies of urban collective enterprises and workers income policies to change the tax mix, high tax rates and excessive death toll on the staff structure. In addition, the current implementation of the system of slanting ownership must be organically integrated and unified with the inclination of industries and benefits.