承包合同兑现,是一项政策性强,关系复杂,办起来很棘手的工作。云南省开远市在进行这项工作中,针对变化了的情况,制订了兑现的具体方案,取得了较好的效果。开远市工商企业大多数是1987年签订承包经营合同的。三年来,情况发生了一些变化。首先,某些具体政策的变动,旧合同条款与新的政策规定,在一些方面、一定程度上有不吻合的情况。其次,外部环境有所变动。在合同条款中,企业实现利润基数,上缴财政、企业留利、职工分配的比例是明确固定了的,但近几年来国家新开征的土地占用税、产品增殖、印花等税种,新增的土缴能源基金,银行利率的提高,预算外资金的控制, The contractual contract is honored and it is a very policy-oriented work with complicated relations and difficult tasks. In carrying out this work, Kaiyuan City, Yunnan Province, has formulated specific plans for redemption in light of the changed circumstances and achieved good results. Kaiyuan City, most of the business contract signed in 1987 contract. Three years have seen some changes. First, some specific policy changes, old contract clauses and new policy provisions, in some respects, may not be consistent to some extent. Second, the external environment has changed. In the terms of the contract, the enterprise realized the base of profits, turned over to finance, enterprises retained profits, and the proportion of employees’ distribution was clearly fixed. However, in recent years, the newly levied land-use tax, product proliferation and printing tax, To pay the energy fund, increase in bank interest rates, control of extrabudgetary funds,