利改税办法是我国经济体制改革的一项重要内容,是国家和企业在分配关系和分配形式上的一次重大改革。国务院决定,整个利改税分为二个阶段,第一阶段是税利并存,核定企业留利水平;第二阶段是全部所得税形式,最后完成利改税。目前进行的是第一阶段。利改税涉及面广,有些问题,如留利水平问题、归还贷款问题、亏损企业问题、企业计划问题、财务会计和稽征管理问题等,都有待于继续从理论上和实践上进一步探讨并加以解决。现仅就后三个问题,谈谈个人意见,供商榷。一、关于亏损企业的问题亏损企业,有政策性亏损和经营性亏损之分。我认为,不管是政策性亏损,还是经营性亏损的企业,都应纳入利改税的范围,全部实行利改税。不能设想,同样是国营工业企业,在一种分配关系和分配形式中,保留另一种分配关系和分配形式。实践证明,这样做的结果,很容易造成苦乐不均。我们 The profit-and-tax reform method is an important part of China’s economic system reform and a major reform of the distribution relations and forms of distribution between the state and enterprises. The State Council has decided that the entire tax reform will be divided into two stages. The first stage will be the coexistence of profits and taxes and the approval of the company’s profit-making level. The second stage will be the full form of income taxation, and the final tax reform will be completed. The current stage is the first stage. Tax reforms cover a wide range of issues. Some issues, such as the issue of profitability, loan repayment, loss-making enterprises, corporate planning, financial accounting, and audit management, have yet to be further discussed theoretically and practically. Solve it. Now only on the last three issues, talk about personal opinions, for commercial advice. I. Problems concerning loss-making enterprises Loss-making enterprises are divided into policy-related losses and operating losses. In my opinion, whether it is a policy-related loss or a loss-making business, it should be included in the scope of tax reform and tax reform. It cannot be conceived that state-owned industrial enterprises, in the form of an allocation relationship and distribution form, retain another distribution relationship and distribution form. Practice has proved that the results of this exercise can easily lead to uneven enjoyment. we