关于国营企业实行“税利分流、税后还贷和税后承包”的问题,比较明确地提出来是在1987年。几年来,围绕着企业承包和税利分流问题,一直存在着不同意见。这场争论涉及的问题比较广泛,它涉及到税利分流的理论基础的确立、国有企业投资主体的确定、企业负担合理性的界定以及对企业承包制如何评价等等一系列重大的理论问题,在争论过程中还涉及 On the implementation of state-owned enterprises, “diversion of taxes and profits, after-tax repayment and after-tax contract,” the issue, more clearly put forward in 1987. Over the past few years, there have been different opinions surrounding the issue of business contracting and diversion of profits and taxes. This issue involves a wide range of issues. It involves a series of major theoretical issues such as the establishment of the theoretical basis for the diversion of taxes and profits, the determination of the main body of state-owned investment, the definition of the rationality of the enterprise burden, and the evaluation of the enterprise contract system. The debate is also about the process