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天津市商业企业改革,从1979年开始,经历了两个阶段。第一阶段从1979年至1986年,为放权让利阶段。这一阶段从实行企业基金制度开始,进行了四方面的改革:一是实行不同形式的利润留成办法;二是进行了扩大企业自主权的试点;三是试行了多种形式的经济责任制;四是实行了第一步和第二步利改税。第二阶段从1987年至今,为完善企业经营机制阶段。这一阶段在大中型商业企业实行了承包经营责任制,在小型商业企业实行了以租赁经营
The reform of commercial enterprises in Tianjin has gone through two phases since 1979. The first phase from 1979 to 1986 was the period of devolution. This phase started with the implementation of the enterprise fund system and carried out four reforms: first, the implementation of different forms of profit retention; second, the pilot project to expand the autonomy of enterprises; and third, trials of various forms of economic responsibility; Fourth, the first step and second step were implemented to change taxes. The second stage has been from 1987 to the present stage, in order to perfect the stage of enterprise management mechanism. At this stage, large and medium-sized commercial enterprises have implemented a contract responsibility system, and small-scale commercial enterprises have implemented lease operations.