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企业承包经营责任制从1981年陆续开始试点至今,已有将近10河时间。其中1983—1985年,因实行两步利改税,企业承包制被取代。1986年开始逐步恢复承包制,特别是1987年承包制席卷全国,一年内实行承包经营责任制的企业达80%以上。1990年,95%以上的企业承包到期,为了稳定起见,承包到期的企业又陆续开始了新的一轮承包。也就是说,承包经营责任制在今后一定时期内仍将是企儿的主要经营形式,而已有一定理论准备和试点经验的税刊分流改革仍处于缓慢发展的试点阶段。
Enterprise contract management responsibility system has been piloted since 1981, has been nearly 10 hours. In 1983-1985, due to the implementation of two-step profits tax reform, the enterprise contract system was replaced. In 1986, the contract system was gradually resumed. Especially in 1987, the contracting system swept across the country, and over 80% of the enterprises that implemented the contractual responsibility system within one year. In 1990, more than 95% of enterprises contracted due to expire, and for the sake of stability, the contracted enterprises started another new round of contracting. In other words, the responsibility system of contracting management will remain the main business model of enterprises for a certain period in the future, while the tax reform of tax distribution, which has some theoretical preparation and pilot experience, is still in a pilot phase of slow development.