我国经济体制改革前,国营企业的利润全部上缴国家。为了搞活企业,实行利改税是把利润中的一部分改为所得税,调节税等税种,由企业上缴国家;利润中的其余部分留给企业用作生产发展、职工福利和奖励基金。但这种办法没有区分国家作为整个经济的管理者和国营企业的投资者两种职能。实行利税分流是在取消调节税、降低所得税率的基础上,对企业的实现利润,国家先以管理者身份,按照统一规定的税率收取所得税;对税后利润,国家再以投资者(所有者)身份参与分红,收取应得的那部分利润。 Before the reform of the economic system in our country, the profits of state-owned enterprises were turned over to the state. In order to invigorate the enterprises, the introduction of profits tax reform means that some of the profits should be changed to taxes such as income tax and regulatory tax, and turned over to the state by the enterprises. The remaining part of the profits is left to the enterprises for use as a fund for production development, employee benefits and rewards. However, this measure does not distinguish between the two functions of the state as an administrator of the entire economy and an investor of state-owned enterprises. On the basis of canceling the adjustment tax and lowering the income tax rate, the profit-tax diversion is based on the realization of the profit of the enterprise. In the first instance, the state charges the income tax as a manager in accordance with the unified tax rate. For the after-tax profit, the state relies on the investor ) Identity to participate in dividends, receive the part of the profits due.