在推行企业承包经营责任制的过程中,有些同志把承包经营同利改税对立起来,并借此否定利改税的成绩,对利改税提出种种非难。在这里,我们感到有必要讲一讲承包经营责任制同利改税的关系问题。 In the process of implementing the responsibility system of undertaking contracting business, some comrades have opposed contracting management with profit-sharing tax reform and have thus negated the achievements of the tax reform and tax reform and put forward various criticisms on the reform of the tax system. Here, we feel it is necessary to talk about the relationship between the responsibility system for contractual management and the tax reform.