对企业实行利税分流,是必然的趋势。企业上缴利润,是企业经营者与所有者的关系。企业向国家交纳税收,是企业与政府的关系。利和税性质不同,必须分开,也应该分开。税是以率计征的,承包的是税后利润。对企业实行承包经营,是企业所有权与经营权分离的有效形式,是对企业管理体制的重大改革,这在《企业法》中已有明确规定。目前,企业承包制还很不规范、很不完善,用利税分流来完善承包制,是深入企业改革的方向,是企业承包制的发展。企业承包制不规范,有承包制不完善的问题,也有不以人们的意志为转移的客观原因,其中较为重要的一个原因,是价格还没有理顺。在价格不合理的情况下,利润多、税收多的企业,并不一定都是由于经营管理得好。利润少、税收少、甚至亏损的企业,尤其政策性亏损的企业,并 It is an inevitable trend to implement profit and tax diversion for enterprises. The profit paid by a company is the relationship between the business owner and the owner. It is the relationship between the company and the government that companies pay taxes to the country. Profits and taxes are different in nature and must be separated and separated. Taxes are collected on a rate basis, and contracted profits after tax. The implementation of contracted management of enterprises is an effective form of separation of enterprise ownership and management rights. It is a major reform of the enterprise management system. This is clearly stipulated in the “Enterprise Law.” At present, the enterprise contracting system is still very irregular and imperfect. The use of profits and taxes to improve the contracting system is an in-depth direction of enterprise reform and a development of the enterprise contracting system. The contracting system of enterprises is not standardized, there is the problem of imperfect contract system, and there are also objective reasons for not shifting people’s will. One of the more important reasons is that the price has not been straightened out. In the case of unreasonable prices, companies with more profits and more taxes do not always have good business management. Companies with less profits, less taxes, or even losses, especially those with policy losses, and