利改税第二步改革的重点,应当以产品税为主。主要精力不应放在所得税上。由于同一产品之间,可比性强,按统一税率交税后,使企业取得大体相等的社会平均利润率,在大体相同的条件下开展竞争,以鼓励先进,鞭策落后。这样,给予企业的动力大,压力也大,可以促使企业从改善经营管理,挖掘潜力中找出路,图生存,求发展,有力地推动企业提高素质和提高经 The focus of the second step in the reform of profits and taxes should be based on product taxes. The main focus should not be on income taxes. Because of the same product, comparability is strong, pay tax at a uniform tax rate and enable enterprises to achieve an approximately equal average social profit rate. They compete under substantially the same conditions so as to encourage advanced and lag behind. In this way, given the business impetus, the pressure is also large, can encourage enterprises to improve business management, tap potential to find a way to survival and development, effectively promote enterprises to improve their quality and improve the economy