党的十五大提出的公有制实现形式多样化的理论,加快了企业经营机制转换步伐。国有商业企业为摆脱困境,采用吸引社会上闲散资金或内部职工承包的经营模式。这种模式的推行,既盘活了国有资产,又缓解了职工下岗的矛盾,企业经营状况有了较大的改观。但承包后与承包前相比,缴纳税款却下降幅度较大。三门峡市国税直属局对此进行了一次全面调查,情况如下: The theory put forward by the 15th National Congress of the Communist Party to diversify forms of public ownership has accelerated the pace of transformation of business operations. In order to get out of their predicament, state-owned commercial enterprises adopt the business model of attracting idle funds from the society or contracting of internal staff. The implementation of this model has not only revitalized the state-owned assets but also relieved the contradictions of the laid-off workers and greatly improved the business conditions of the enterprises. However, compared with the contracting before the contract, the tax payment dropped significantly. Sanmenxia City, State Administration of Taxation conducted a comprehensive investigation of the situation are as follows: