一所谓税利分流,就是将企业实现利润中国家应收的税收部分与应收的利润部分分开,改“税前还贷”为“税后还贷”。实行税利分流,既是理论上的正确选择,同时也是在现实经济环境下,推进经济体制改革的必然要求。 1、就其理论意义而言,税利分流从质上正确区分了国家的税收收入和利润收入的基本属性,相对稳定和规范了国家与企业之间所存在的两种性质不同的分配关系,从而在变 A so-called tax-profit diversion is to separate the profitable part of the income from the income of the state and the part of the profit that should be collected, and to change the “pre-tax repayment” to “after-tax repayment.” The implementation of taxation and profit diversion is not only the correct choice in theory, but also the inevitable requirement for pushing forward the reform of the economic system in the real economic environment. 1. In terms of its theoretical significance, the tax-profit diversion qualitatively and correctly distinguishes the basic attributes of the country’s tax revenue and profit income, and relatively stabilizes and regulates the two different distribution relations between the state and the enterprise. Change