对企业提取法定公益金相关法律规定的质疑

我国现行的一些法律、法规在税后利润分配,特别是提取公益金方面,对不同类型的企业作出了差异性较大的规定.尽管它们是在特定的历史条件下制定和实施的,对改革开放和经济发展产生过推动作用.然而,在发展市场经济和与世界经济接轨的今天,它们逐步显现出与时代发展的不相适应性,暴露出种种弊端和问题,需要尽快对相关法律进行修订.

Queries about the Regulations Related to Enterprises that Draws the Legal Common Reserve Funds

China's legal regulations aiming at different enterprises have great differences concerning the distribution of the after-tax profit and especially the drawing of the legal common reserve funds. These regulations, though laid down and implemented under certain historical situation to promote reform and open-up activities, have exposed much of their deficiency and they seem to be unable to meet the development of the society. Therefore, enough attention must be paid to the revise of these regulations.