一税收、利润是两个不同的经济概念。但是近年来，人们在评价国有企业的生产经营状况、绩效和“贡献”时，从理论文章到统计报表，从有关文件到企业负责人的工作报告或讲话，都把“上交利税”作为重要指标甚至是首要指标来谈论，造成了一种新的税利不分、税利混淆的误区。这不 A tax revenue, profits are two different economic concepts. However, in recent years, when assessing the state of production and operation, performance and “contribution” of state-owned enterprises, people have put “turning in profits and taxes” important from the theoretical articles to the statistical reports and from the reports and speeches of the relevant documents to the person in charge of the enterprises Indicators or even the most important indicators to talk about, resulting in a new tax revenue regardless of the confusion between tax and profit errors. This is not