税前还贷政策如何调整,是当前人们十分关注的重要问题。税前还贷政策执行以来,一方面对整个投资体制改革和第二步利改税的顺利进行,起到了积极的促进作用;另一方面,其存在的问题也日趋明显,既不利于约束企业的投资行为,客观上助长了投资膨胀之势,也不利于强化国家税收手段,减少了国家财政收入。为此,一种意见认为,必须尽快改税前还贷为税后还贷,同时考虑到目前企业的承受能力,相应地降低所得税或改按超额累进税。目前已在四川重庆、湖南益阳、福建厦门进行改革试点。另一种意见认为,从目前企业的现状 How to adjust pre-tax repayment policies is an important issue that people are very concerned about now. Since the implementation of the pre-tax repayment policy, on the one hand, it has played a positive role in promoting the smooth progress of the reform of the entire investment system and the second-stage profit-sharing tax. On the other hand, its existing problems have become increasingly obvious, which is not conducive to the restraint of enterprises The investment behavior has objectively promoted the trend of investment expansion, is not conducive to strengthening the national taxation measures and reducing state revenue. To this end, one opinion holds that it is imperative to repay the loan after tax as soon as possible and pay off the loan after tax, taking into account the current capacity of the enterprise and correspondingly lowering the income tax or changing it to an excessively progressive tax. Currently in Chongqing, Sichuan, Hunan Yiyang, Xiamen, Fujian pilot reform. Another opinion believes that from the current status of the business