赵紫阳总理在《关于第六个五年计划的报告》中指出:“把上缴利润改为上缴税金这个方向,应该肯定下来。”这为我国今后的税制改革,指明了方向。在国民经济体制改革中,如何正确处理国家同企业的经济利益关系,是一个重要的方面。党的十一届三中全会以后,恢复了企业基金办法,试行了利润留成制度,扩大了企业的自主权,这对调动企业和职工的主动性和积极性,起了促进作用,取得了良好 In his “Report on the Sixth Five-Year Plan”, Premier Zhao Ziyang pointed out: “The direction of turning over the profits into the payment of taxes should be affirmed.” This pointed out the direction for our country’s future tax reform. In the reform of the national economy, it is an important aspect to properly handle the economic interests of the state and the enterprises. After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China resumed the measures for enterprise funds, tried out a profit retention system and expanded the autonomy of enterprises. This played a catalytic role in mobilizing the initiative and enthusiasm of enterprises and staff and achieved good results