有步骤实行利改税就是分两步进行:第一步,对国营大中型企业,目前仍需税利并存,但税收所占比重将有显著的上升,而上缴利润所占比重则显著下降。对国营小型企业,第一 The step-by-step implementation of profits tax reform is carried out in two steps: The first step is that state-owned large and medium-sized enterprises still need to co-exist tax and profits, but the proportion of tax revenue will increase significantly while the proportion of profits turned down will drop significantly. Small state-owned enterprises, first