一、税利分流是发展有计划商品经济的客观要求.1.国家的社会正式代表(社会管理者)和资产所有者双重职能的分离要求实行税利分流.作为社会正式代表执行社会职能,国家需要以征税满足社会共同需要;作为资产所有者,国家要凭借生产资料所有权参与使用国有资产的企业税后利润分配,以实现全民的共同利益.社会发展使这两种职能具有不同的性质,不能随主观意志任意混淆.作为社会正式代表,国家拥有的征税权适用于社会再生产过程中的各种所有制的企业,即 First, the diversion of taxes and profits is an objective requirement for the development of a planned commodity economy.1 The separation of the dual functions of the state’s official social representatives (social managers) and the owners of assets requires the diversification of taxes and profits.As an official social representative, social functions need to be implemented As the owner of assets, the state should participate in the profit distribution of after-tax profits of enterprises that use state-owned assets by virtue of the ownership of the means of production in order to realize the common interests of the entire people .Social development makes these two functions have different properties and can not be used with Subjective will arbitrarily confused as an official representative of society, the state has the right to tax the social reproduction process of ownership of all kinds of enterprises, that