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重庆市从1988年1月份起,对市属国营企业试行“税利分流,税后承包,税后还贷”改革试点(以下简称“税利分流”),历时一年有余。这是进一步改进国家与企业分配关系,完善和发展企业承包制的一项新探索、新尝试,因而引起各方面的关注。一、试点情况和基本做法以推行承包经营责任制为标志的企业改革从1987年在全国蓬勃兴起以后,对调动企
Since January 1988, Chongqing Municipality has piloted the pilot reform of tax and profit diversion, contract after tax and repaying after tax (hereinafter referred to as “tax and profit diversion”) for municipal state-owned enterprises for more than one year. This is a new exploration and new attempt to further improve the distribution between the state and the enterprises and improve and develop the enterprise contract system, which has drawn all kinds of concerns. I. Pilot Situations and Basic Practices The reform of enterprises marked by the implementation of the system of responsibility for contracting management started in 1987 after the vigorous rise in the whole country.