所谓税利分流,就是在降低现行国营企业所得税税率、取消调节税税种的基础上,把所得税从现行承包内容中分离出来,实行依法纳税,税后还贷,税后承包的一种办法。它是财政部在总结利改税和承包制经验教训的基础上,提出的一种进一步改革,完善、理顺国家与国营企业分配关系的新设想。一、税利分流的现实意义实行税利分流是社会主义国家对国营企业体现双重身份、行使两种权力的客观要求。国家作为社会管理者,行使政治权力,要以强制的手段,法定的税 The so-called diversion of taxes and profits means that the income tax should be separated from the contents of the current contract based on the reduction of the current state-owned enterprise income tax rate and the abolition of the adjustment tax, and a method of paying taxes according to law, repaying after-tax loans and contracting them after-tax. It is a new idea put forward by the Ministry of Finance on the basis of summing up the experiences of the tax reform on profits and taxes and the contract system, and proposes a new idea of ​​further reforming, perfecting and rationalizing the distribution of the state and state-owned enterprises. First, the practical significance of the diversion of taxes and profits The introduction of tax revenue and profits diversion is the objective requirement of the socialist countries to embody the dual identities of state-owned enterprises and exercise both powers. As a social manager, the state exercises political power by mandatory means and statutory taxes