《湖北财政研究》1991年第10期刊登的左敏、董向玲同志的《对完善“税利分流”制度的几点设想》一文,读后,感到该文有些观点值得商榷。一、该文认为:“纳税、还贷、承包利润上交的分配顺序不当”,“这种顺序不论在理论上,还是在实践中都不尽合理”。笔者对这个观点有不同看法。该文作者从理论上分析认为:“先交税、后交利,使属于国民收入初级分配范畴的所有者利润分红,与属于国家政治权力征税在顺序上错位”。笔者认为该文作者混淆了税利分流在分配过程中的两个层次的不同关系。首先从企业的初级分配上看,就是将企业的纯收入分为税收和利润两部分,形成从属政权和财权在分配上的两个不同范畴。税收作为一种规范化的分配形式,是政府依据政 After reading the article “Some Ideas on Perfecting the System of Tax-interest Distribution” issued by Zuo Min and Dong Xiangling published in “Hubei Finance Research”, No. 10, 1991, I feel some views of this article are open to question. First, the article argues: “Tax, repayments, contracting profits handed over to the distribution of inappropriate order,” “This order in theory, or in practice are not entirely reasonable.” The author has different views on this point of view. The author of the paper theoretically argues that: “Paying taxes first and then paying the profits so that the profit-sharing of the owners who belong to the primary distribution of national income will be dislocated in a sequential order from the taxation of the political power of the state.” The author believes that the author of the paper confused the different relations between the two levels in the process of distribution of tax revenue and profits. First of all, from the perspective of the primary distribution of enterprises, the net income of the enterprise is divided into two parts: taxes and profits, forming two different categories of subordination and distribution of property. Taxation as a standardized form of distribution is government-based governance