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税利分流下的承包是指国家对国营企业分别以政治权力和财产权力征收所得税与利润,搞税后利润承包。我认为税利分流下的承包有以下作用与优点: 第一,能够理顺国家与国营企业的分配关系。1978年以来,就国家与国营企业分配关系的实现形式问题,进行了一系列尝试,先后推出利润留成、利改税、承包制等多种改革措施,但国家与国营企业的分配关系却未见真正理顺。其集中表现在:(1)国家财政困难,长
Contracts under tax and profit diversion refers to the state contracting state-owned enterprises with their respective political power and property rights to impose income tax and profits, and engaging in post-tax profit contracting. In my opinion, the contracting under the tax revenue and profit distribution has the following functions and advantages: First, it can rationalize the distribution of state and state-owned enterprises. Since 1978, a series of attempts have been made on the realization of the distributional relations between state and state-owned enterprises. Various reform measures such as profit retention, profits tax reform and contract system have been introduced. However, the distribution of state and state-owned enterprises has not been seen Straighten out. Its concentrated performance in: (1) the state financial difficulties, long