合理确定承包基数企业承包制必须建立在平等的竞争机制基础之上。因此,就必须改变目前一户一定承包基数的方法。目前较为可行的方案有两个。一个是把一户一定承包基数的方法,改为同一行业或生产同一产品的所有企业按同一比率“承包”上交利润的方法。具体税种可以规定为三大类:产品税或流转税、收入所得税和资产占用费。产品税按产值比率计征,所得税按企业收入累进计征,全民企业资产占用费由企业主管部门和资产管理部门联合组织清产核 Reasonably determine the contract base Enterprise contract system must be based on an equal basis of competition mechanism. Therefore, we must change the current method of a certain contract base. There are currently two more feasible options. One is a method of converting a certain method of contractual base into “contract” profits by all enterprises in the same industry or producing the same product at the same rate. Specific taxes can be provided for three categories: product tax or turnover tax, income tax and asset occupation fee. Product tax levied on the basis of the output value ratio, income tax levied on a progressive basis of corporate income, corporate asset occupancy costs by the enterprise department in charge of assets management and jointly organized by the production of nuclear