一、从现行税制弊端看税利分流的必要性建国40余年来,我国的税收制度随着经济形势的发展,不断有所调整和变化,国家税收体制的框架已经基本形成,在参与调节国民经济的运行方面,特别是在为国家财政聚集资金方面,发挥出越来越重要的作用。但由于思想认识等问题,导致税收制度建设的非规范化和税收行为的扭曲,严重妨碍税收功能的正常发挥。主要表现在:(1)税利不分。在处理国家与国营企业的利益分配关系时,长时期以利代税;1984年对国营企业实行第二步利改税以后,变成了以税代利;近几年随着承包经营责任制在国营企业的普遍推行,又变成非税非利了。(2)刚性不刚。税收是国家凭借政治权力,强制性地参与国民收入再分配的一种方式, First, from the drawbacks of the current tax system to see the necessity of diversion of taxes and profits 40 years after the founding of our country, our tax system with the economic situation, continue to be adjusted and changed, the framework of the national tax system has been basically formed, in the regulation of national economy In terms of operation, it has played an increasingly important role, especially in pooling funds for the national finance. However, due to ideological and other issues, non-standardization of the tax system and distortion of tax behavior have seriously hindered the normal development of taxation functions. Mainly in: (1) regardless of tax profits. When dealing with the distribution of profits between state and state-owned enterprises, the tax was levied on behalf of the state for a long period of time. After the introduction of the second-stage profit-sharing tax on state-owned enterprises in 1984, the system became tax-deferred. In recent years, with the responsibility system of contracting management The general implementation of state-owned enterprises, but also become non-tax non-profits. (2) rigidity is not just. Taxation is a way for the state to participate in the redistribution of national income compulsorily by means of political power.