【摘要】 中国白酒产业在20世纪80～90年代,曾经是“高税高利”产业,“利大于税”曾一度成为白酒产业的巨大经营优势。1994年以后,国家相继对白酒税收做了几次重大调整,至此,白酒产业已成“昨日黄花”,风光不再。2002年整体亏损面近1/3,亏损总额达8亿元。前50家企业年资产回报率大部分在3%～5%,相当一部分企业不足1%。因此,白酒产业呼唤“公平待遇”,希望国家为酒立法,“公平税赋”,让白酒业焕发新的生机,为国家“全面建设小康社会”做出新的贡献。(小雨)更多还原

【Abstract】 In1980’s and early1990’s,liquor-making industry in China had been known as“high profits and high taxation”industry and“profits higher than taxation”had become its main business advantage.However,the significant adjustment of the taxation policies to liquor-making industry by the government after year1994for several times had seriously damaged the healthy industrial develop-ment.The splendor of liquor-making industry faded away rapidly.In year2002,nearly1/3liquor-making enterprises were in the state of deficiency and the deficit amount was as high as0.8billion RMB.The capital return rate of the top50liquor-making enterprises remained between3%～5%and the capital return rate of considerable amount of enterprises was less than1%.Accordingly,liquor-making industry had urgent need of the implementation of“impartial treatment ”and hoped the formulation of new laws to liquor by the government.“Impartial taxation”would open new era for the development of liquor-making industry and then the industry could make new contributions for the realization of“Relatively comfortable life style”in China.(Tran.by YUE Yang)更多还原