湖北省荆门市、老河口市1990年被确定为全国税利分流试点城市。根据试点办法,荆门市对核定的57户试点企业和老河口市对核定的53户试点企业,强化税收征管,优先缴税,实行税后承包,企业实现利润统一按35%先缴所得税。对企业专项贷款的偿还实行新贷新办法,1990年起借入的新贷款全部由税后偿还,1990年以前借入的老贷税前税后备还50%。两市税利分流改革试点以来,已取得一些初步成效: (一)试点企业经济效益有所提高利改税和企业承包经营责任制,存在着税率定得不够合理,使企业苦乐不均以及企业靠争承包基数来获取利益等弊端。税利分流降低 Jingmen City, Hubei Province, Laohekou City in 1990 was identified as the national tax profit diversion pilot cities. According to the pilot scheme, Jingmen Municipality approved the verification of 57 pilot enterprises and Laohekou piloted 53 pilot enterprises, strengthening tax collection and administration, giving priority to tax payment, implementing after-tax contract, and uniformly realizing a profit of 35%. The new loans for the repayment of enterprise-specific loans are implemented in a new way. All new loans borrowed since 1990 are fully repaid after-tax, and the pre-lending tax borrowed prior to 1990 was repayable by 50%. Since the reform of the tax-interest diversion pilot projects in the two cities, some initial results have been achieved: (1) The economic efficiency of pilot enterprises has been raised. Tax reform and enterprise contract management responsibility system exist. The tax rate is not properly justified, making enterprises uneasy and uneasy, Dispute over the base of contract to obtain benefits and other drawbacks. Taxes and diversions reduced