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1989年有10%的企业承包到期,1990年有80%的企业承包到期。是继续完善承包制、续订合同?还是改而推行税利分流、税后承包、税后还贷?这是当前我们面临的抉择。企业改革是经济体制改革的关键。农村改革,我们一开始就抓紧推广家庭联产承包制,即包产到户,取得巨大成功,使农业生产走上了新的台阶。企业改革,我们却面临三次选择,走过一条曲折的道路。1983年全国工商业愿意承包,但是同时出现利改税思潮,即主张向企业征收所得税,剩下的归企业所有,以此解决国家与企业的关系,把企
In 1989, 10% of the enterprises had their contracts expired. In 1990, 80% of the enterprises had their contracts expired. Is to continue to improve the contract system, the renewal of the contract? Or change the implementation of tax diversion, after-tax contract, repayment after tax? This is the current choice we face. Enterprise reform is the key to economic system reform. Since the beginning of the rural reform, we have been paying close attention to the promotion of the household contract system for household products, that is, everything from household products to household products has achieved great success and brought the agricultural production to a new level. With the reform of the enterprise, we have to face three choices and go through a tortuous path. In 1983, the nation’s commerce and industry was willing to contract. However, at the same time, the thought of profit-making tax reform was advocated. That is, it advocated the collection of income tax on enterprises and the rest owned by the enterprises so as to solve the problem of the relationship between the state and enterprises.