经济体制的改革,是调整生产关系,适应生产力发展,促进“四化”建设的一件大事.近年来,各种形式的经营管理责任制,已在全国各地、各行各业中迅速展开.中央决定今年起对工商企业全面推行利改税,这使改革又大大地跨进了一步.虽然粮食部门暂不推行利改税,但条件成熟,还是要实行的.怎样创造条件呢?下面谈谈初步看法:一、粮食部门试行利改税有哪些具体问题1、粮食部门经营管理上的特珠性.表现在以下几方面:(1)粮油是“四统一”物资,政策性、计划性很强,企业很少经营自主权,购、销、调、存、加都得按上级指令性计划办事,企业经济活动很难预测,商品流转计划更难编制正确,历年来盈亏上下波动很大,这是实行利改税办法的最大难题.(2)粮油经营渠道单一,购入的多少与农业 The reform of the economic system is a major event in adjusting production relations, adapting to the development of productive forces, and promoting the building of “four modernizations.” In recent years, various forms of operational management responsibility systems have been rapidly developed throughout the country and in all walks of life. The central government has decided to implement full-scale tax reforms for industrial and commercial enterprises since this year. This has greatly stepped up the reforms. Although the grain sector temporarily does not implement tax reform, the conditions are ripe for it to be implemented. How to create conditions? Talk about the preliminary views: 1. What are the specific problems in the reform of the tax reform for the grain sector? 1. The uniqueness of the grain management and operation in the following aspects: (1) Grain and oil are the “four unified” materials and policy The plan is very strong. The enterprises seldom have the right to operate their own business. Purchases, sales, transfers, deposits, and additions have to be handled according to superior directive plans. The economic activities of the company are difficult to predict. It is more difficult to formulate the correctness of the commodity circulation plan. The fluctuations are very large, which is the biggest problem in implementing tax reforms. (2) The single channel for grain and oil operations, how much to buy, and agriculture