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从1987年开始。继重庆、西安、上海、常州等10个城市之后,一些城市也开展了税利分流的测算或试点工作,主要有:辽宁省沈阳市、本溪市和丹东市,黑龙江省哈尔滨市和牡丹江市,吉林省大安市,四川省成都市,湖北省荆州、鄂州和咸宁等地、市。其它省市也选择一些地市进行了测算,准备扩大试点。国家税务局依据1987年全国财税普查资料对24299户国营工业企业进行了大范围的测算。测算是按35％的比例税率,把税前还贷的利润和按还贷利润额提取的企业福利基金、奖励基金并入应税利润进行计算的。经过测算:国家与企业的分配比例关系变化不大。国家税利所得占利润总额的比例由基年的46.6％上升到47％。而利税结构发生了变化,具体到每个企业则变化较大,使应税所得额占利润总额比例由基期的75.3％,
Since 1987. Following the 10 cities of Chongqing, Xi’an, Shanghai and Changzhou, some cities also carried out the calculation or pilot work of diversion of tax revenue and profit, mainly including Shenyang, Benxi and Dandong in Liaoning Province, Harbin and Mudanjiang in Heilongjiang Province, Jilin Daan City, Chengdu, Sichuan Province, Hubei Jingzhou, Ezhou and Xianning and other cities. Other provinces and cities have also selected some cities have been measured, ready to expand the pilot. The State Administration of Taxation conducted a large-scale calculation of 24299 state-owned industrial enterprises based on the 1987 national taxation and census data. Calculation is based on the proportion of 35% of the tax rate, the pre-tax repayment of the profits and the repayment of profits by the amount of corporate welfare funds extracted, the incentive fund into the taxable profits to be calculated. After calculation: the ratio of distribution of state and enterprise has changed little. The proportion of national tax revenue to total profit increased from 46.6% in the base year to 47%. The tax structure has changed, specifically to each of the larger changes in business, so that taxable income as a percentage of total profit from the base period of 75.3%