为了深化企业改革,健全企业经营机制,有领导、有步骤地实行不同形式的承包经营责任制是必要的。为了在统一思想、统一政策的基础上,把推行承包经营责任制的工作做得更好,我们认为需要注意以下几个问题。第一,要在利改税的基础上实行多种形式的承包经营责任制。在处理国家与企业的利润分配关系上,我们试行过企业基金、利润留成、盈亏包干以及利改税等办法。几年来的实践证明,实行利改税的两步改革,基本上适应 In order to deepen the reform of enterprises and improve the operating mechanism of enterprises, it is necessary to have leadership and step by step implementation of different forms of responsibility system of contracting management. In order to make the work of carrying out the responsibility system of contracting management better on the basis of unifying our thinking and unifying policies, we think we should pay attention to the following issues. First, it is necessary to implement various forms of contracting management responsibility system on the basis of profits tax reform. In handling the distribution of profits between the state and the enterprises, we piloted corporate funds, profit retention, profit and loss, and tax reform. Practice over the past few years has proved that implementing the two-stage reform of taxation and profits tax basically adapts