所谓税利分流,是指企业实现的利润分别以所得税形式和利润形式上交国家一部分,其余部分留给企业,在取消调节税税种和降低所得税税率的基础上,实行所得税后还贷,税后承包。实行税利分流,是我国进行改革开放,发展商品经济的关键性步骤,对推动我国经济体制改革和企业经营管理体制? The so-called tax-profit diversion means that the profits realized by the enterprises are handed over to the state in the form of income tax and profits, and the rest are left to enterprises. On the basis of the elimination of tax adjustment and lowering of the income tax rate, the implementation of income tax repayment and post-tax contracting . The implementation of taxation and profit diversion is a key step for China’s reform and opening up and development of the commodity economy, and it also promotes the reform of China’s economic system and the management and management system of enterprises.