目前承包经营大体有两种形式;一是甲方将营业场所设备、资金交由承包人(乙方)经营管理,承包人必须按照合同,履行义务享受权力,执行奖惩条件。甲方为核算单位,负责财务管理和缴纳税金。这种形式,一般说来,其财务管理制度具有监督能力,在有必要约束的情况下,利用设施和资金,提高经济效益,是一种较好的承包形式。二是包死任务,放任不管的形式。这种形式是承包者按合同要求上交承包费后,一切收入归自己。乙方自主经营,独立核算,既无严格的财务管理制度,又不建帐,漏税问题较多。以上两种形式,各有利弊。但其共同点是,部分承包经营者打着国营、集体的牌子,行个人经营之实,采取各种手段,偷漏国家税收。仅以我们所查的 At present, there are basically two forms of contracted management; First, Party A will transfer the equipment and funds of the business premises to the contractor (Party B) for operation and management. The contractor must perform its obligations in accordance with the contract to enjoy the rights and implement the rewards and punishments. Party A is the accounting unit responsible for financial management and tax payment. In this form, in general, its financial management system has the ability to supervise. If there are necessary constraints, the use of facilities and funds to improve economic efficiency is a better form of contracting. The second is the package of death missions, let alone any form. In this form, the contractor pays the contract fee according to the contract, and all the revenue is returned to himself. Party B operates independently and has independent accounting. There is neither a strict financial management system nor an account, and there are many problems in tax evasion. The above two forms have their advantages and disadvantages. However, their common denominator is that some contracting operators use state-owned and collective brands and conduct personal business operations. They use various means to divulge state revenues. Only checked by us