本文介绍了湖南省益阳市推行税利分流以完善承包制的经验,认为税利分流,税后承包有利于公平税负、稳定财政收入和企业留利水平。改税前还贷为税后还贷有利于增强企业的投资约束能力。同时,作者结合该市实际,探讨了适当拉开税率级距、老贷款偿还、以及如何处理情况不同的企业税后承包等问题。 This paper introduces the experience of Yiyang City, Hunan Province in promoting tax diversion to improve the contracting system. It considers tax revenue diversion and tax contracting in favor of fair tax burden, stabilizing financial revenue and retaining profits. Tax repayments before the tax repaying loans is conducive to enhancing corporate investment constraints. In the meantime, the author has discussed with the actual situation in the city how to properly raise the tax rate, repay the old loans and how to deal with contracting enterprises after taxes in different situations.