随着我国经济体制改革的逐步深化,时常在报纸、电视上看到一些承包企业在年终总结或制订下年度计划时,总是讲全年产值多少万元、实现利税多少万元。在当前形势下“利税”这种提法显然已经不合适。税收是国家为满足社会公共需要,依据其社会职能,按照法律规定,参与国民收入中剩余产品分配的一 With the gradual deepening of China’s economic restructuring, it has been seen from time to time in newspapers and television that when contracting companies conclude their plans at the end of the year or formulate plans for the next year, they always say how many yuan of annual production value is worth, and how much profit and tax is realized. In the current situation, the “profit tax” proposal is obviously not suitable. Taxation is a country’s participation in the distribution of surplus products in the national income in order to meet the needs of the public, according to its social functions, and in accordance with the law.