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税利分流、税后承包作为完善承包制的一种新形式,已经越来越引起各界人士的关注。重庆市自1988年起在全国率先试行这一改革。回顾两年的实践,总结正反两方面的经验与教训,对这一办法的完善与逐步推行是十分必要的。这里,结合重庆商业的实际,谈一些看法。一重庆国营商业企业自1987年起推行承包经营责任制,主要实行全额利润承包、超目标分成的办法。从1988年起,改为实行税利
As a new form of perfecting contracting system, tax and revenue diversion and after-tax contracting have drawn more and more people’s attention from all walks of life. Since 1988, Chongqing Municipality took the lead in piloting this reform. Reviewing the past two years of practice and summing up both positive and negative experiences and lessons learned, it is necessary to improve and gradually implement this measure. Here, combined with the actual business in Chongqing, to talk about some views. A state-owned commercial enterprise in Chongqing since 1987 to implement the responsibility system of contracting operations, the main implementation of the full contract of profits, the target of the super-divided approach. Since 1988, tax and profit have been implemented instead