赵紫阳总理在六届人大二次会议《政府工作报告》中指出:“从今年第四季度开始,进行利改税的第二步改革,从税利并存逐步过渡到完全的以税代利。”这是党中央、国务院的一项重要决策。它对国民经济的发展,将产生巨大的影响。一、为什么要进行利改税的第二步改革?利改税,就是把国营企业向国家上交的利润,改为向国家交纳税金。去年进行了利改税的第一步改 In the “Report on the Work of the Government” held by the Second Session of the Sixth National People’s Congress, Premier Zhao Ziyang pointed out: "Starting from the fourth quarter of this year, the second-step reform of taxation and profits tax reform will gradually shift from the co-existence of taxation and profits to the complete tax-for-profit. This is an important decision made by the Central Party Committee and the State Council. It will have a huge impact on the development of the national economy. First, why should we carry out the second step reform of taxation and profits taxation? Tax reform means changing the profits paid by state-owned enterprises to the state instead of paying taxes to the state. Last year, the first step toward profits tax reform was changed