我国国有资本收益若干法律问题研究

我国于1994年开始进行国有资本收益制度改革并取得了一些成效,但从实践来看,仍然存在收益分配范围过窄、收缴主体不明、比例过低等诸多问题,亟需进行相应的修改完善,使国有资本收益制度在保障国家作为国有资本投资者应当享有的权益、实现国民收入公平分配方面的作用真正得到发挥。

A Study on Some Legal Issues Concerning State-owned Capital Gains of China

China has begun reforming the System of State-owned capital gains since 1994 and achieves some success.From the practice,however,there are still many other issues,such as the income distribution is too narrow,the main body of collection is unknown and the ratio of collection is too low.Hence,it needs to be modified and improved accordingly to play the real role of the System of State-owned capital gains as protecting national interests of the state-capital investors and achieving its function of equitable distribution of national income.