1990年12月17日至18日,由财政部科研所、中国社会科学院财贸所、国家税务局科研所联合召开了一次“税利分流座谈会”。与会专家学者们主要就以下几个方面进行了热烈的讨论。 (一)关于税利分流的指导思想和理论依据。大多数代表认为,经过近几年的理论探讨,税利分流已逐步形成了共识,从指导思想上讲,税利分流一是深化企业改革的重要步骤,是对现行企业经营承包责任制的完善与发展;二是为了建立健全企业经营机制,为企业创造一个平等的竞争条件;三是为了理顺国家 December 17, 1990 to December 18 by the Ministry of Finance Research Institute, Chinese Academy of Social Sciences Institute of Finance and Trade, the State Administration of Taxation jointly held a “tax diversion forum.” The participating experts and scholars mainly conducted the lively discussions on the following aspects. (A) the guiding ideology and theoretical basis for the diversion of taxes and profits. Most representatives believe that after the theoretical discussions in recent years, revenue and tax diversion have gradually come to a consensus. From the guiding ideology, tax and revenue diversion is an important step in deepening the reform of enterprises, and is the perfection and development of the present undertaking contract responsibility system ; Second is to establish and improve the business mechanism for enterprises to create an equal competitive conditions; third is to streamline the country