自全国普遍推行承包(租赁)经营责任制以来,在搞活企业,调动企业生产经营者的积极性等方面起到一定的作用。但是承包制作为新旧体制转换时期的一种过渡形式,也存在着诸如包盈不包亏、追求短期效益、以包代管等问题。在第二轮承包即将开始之际,如何进一步深化完善?笔者认为,应当按照中央提出的“稳定政策,兴利除弊、分类指导,多作贡献”的原则,注意解决好以下问题。一、优化承包形式,确定承包期限。要从企业的实际出发,对承包形式实行优化选择,充分兼顾财政收入的稳定增长和增强企业发展后劲。 1.国营大中型盈利企业应主要实行基数包干、超收分成的办法,核定目标利润和计税利润。对完不成计税利润应上交55％的所得税的部分,应用企业自 Since the general implementation of the contracting (lease) operating responsibility system in the country, it has played a role in invigorating the enterprise and mobilizing the enthusiasm of the enterprise’s producers and operators. However, contract manufacturing is a transitional form of the transition period between the old and new systems, and there are also problems such as the non-inclusion of profits, the pursuit of short-term benefits, and the use of package management. At the moment when the second round of contracting is about to begin, how can we further deepen and improve? The author believes that the following issues should be resolved in accordance with the principle of “stabilizing policy, benefiting from disadvantages, classifying guidance, and making more contributions” proposed by the central government. First, optimize the contracting form and determine the contract period. It is necessary to proceed from the actual conditions of the enterprise and optimize the selection of contracting forms to fully take into account the steady growth of fiscal revenue and enhance the potential for the development of enterprises. 1. State-owned large and medium-sized profit-making enterprises should mainly adopt the methods of base-inclusion and over-receipt of income, and verify target profits and taxable profits. Apply to the part of the company that is liable to pay 55% of the income tax for taxable profits.