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为了正确区分国家的社会管理者职能和资产所有者职能,克服“利改税”及承包制实践中税利不分的缺陷,进一步改进国家与企业的分配关系,适应有计划商品经济发展的要求,经国务院批准,重庆市从1988年起在市属国营企业中,实行“税利分流、税后还贷、税后承包”的改革试点。参加试点的国营工商企业共687户,占市属预算内国营企业
In order to correctly distinguish between the functions of the state’s social managers and the owners of assets, to overcome the defects of tax revenue and profits in the “tax reform” and the practice of the contract system, to further improve the distribution of the state and the enterprises and to adapt to the planned commodity economy Requirements, approved by the State Council, Chongqing Municipality since 1988 in the municipal state-owned enterprises, the implementation of “tax diversion, repayment after tax, tax contract,” the reform pilot. A total of 687 state-owned industrial and commercial enterprises participated in the pilot projects, accounting for the state-owned enterprises under the municipal budget