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税利分流是调整国家与企业分配关系的一项重要改革,主要内容包括:划分税利、税后还贷、税后承包。1989年财政部的试点办法规定,企业应税利润所得税率由55％降低为35％,取消利润调节税,税后利润在扣除企业合理留利后实行上交利润承包,固定资产投资贷款由过去在所得税前偿还改为用税后利润偿还。为了减轻企业负担,对经财政部批
Tax and interest diversion is to adjust the distribution of state and enterprise an important reform, the main contents include: tax dividend, after-tax repayment, after-tax contract. In 1989, the pilot scheme of the Ministry of Finance stipulated that the income tax rate of corporate taxable profits should be reduced from 55% to 35%, the profit adjustment tax should be abolished, and the profit after tax should be subject to profit contracting after deducting the reasonable retained profits of the enterprise. Repayments before income tax will be replaced with after-tax profits. In order to reduce the burden on enterprises, approved by the Ministry of Finance