“税前还贷”是指技改贷款项目投产后,用新增加的利润在缴纳所得税前归还贷款。从1983年采取这一措施的执行情况来看,允许企业“税前还贷”,可使企业充分利用银行信贷资金,增加技改项目,增添固定资产,扩充生产规模,扩大生产能力,将会使产值增加,上交税利也会相应增加。八一锰矿充分利用“税前还贷”这一政策,1984年自筹资金120万元,向银行申请取得中短期贷款240万元,扩建了两座5000K “Pre-tax repayment” means that after the technical loan project is put into operation, the newly-added profit will be used to repay the loan before payment of income tax. From the implementation of this measure adopted in 1983, allowing enterprises to “repay their loans before tax” enables enterprises to make full use of bank credit funds, increase technological upgrading projects, increase fixed assets, expand production scale and expand production capacity. Increase the output value, pay taxes and profits will be a corresponding increase. Bayi manganese mine make full use of “pre-tax repayment” this policy, self-financing in 1984 1,200,000 yuan to the bank to apply for short-term loans 2.4 million yuan, the expansion of two 5000K