首钢实行承包制的做法是: 第一,包死基数、超包全留。“包死”具有两个含义:一是企业必须按规定定额和递增率上交利润,欠收时用自有资金补足,不能只包盈、不包亏;二是承包后国家不再增加企业税负,税种、税率进行重大调整时,多交税金视同上交利润。“包死基数”,使企业承担了实实在在的经济责任,感到了压力。如果搞比例分成或税利分流,企业有利润就上交,没有 The practice of Shougang’s contracting system is as follows: First, the number of bases for surviving the package and the total amount for surviving the package are all retained. “Bao Dian” has two meanings: First, enterprises must submit their profits according to the prescribed quotas and increasing rates. When they fail to make payments, they must use their own funds to make up for them. They can’t just make profits or not make up for losses. Second, the state will no longer increase enterprises after contracting. When taxes, taxes, and tax rates are subject to major adjustments, more taxes are deemed to be turned over to profits. “Breakdown the base number” has caused enterprises to bear real economic responsibilities and feel pressure. If the proportion is split into profits or taxes, profits will be turned over to the enterprise.