一、税利统包问题的提出十一届三中全会以来,随着党工作重点的转移和经济体制改革的逐步展开,在处理国家与企业利益分配关系上,先后试行了企业基金、利润留成、盈亏包干责任制和第一、第二步利改税等多种改革措施,国家与企业的经济关系不断得到了改善.从1987年起,为了进一步完善企业经营机制,增加企业的压力、动力和活力,挖掘企业内部潜力,借鉴农村实行联产承包责任制的经验,将“包”字引入到城市经济体制改革中,大面积推行了以实现利润和上交利润为主要内容的企业承包经营责任制.从几年来的实践看,承包制在强化企业的激励机制、调动企业和经营 I. Issues Concerning Tax Concessions Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, with the shift of the key work of the party and the gradual opening up of economic system reform, we have tried out the corporate funds, profit retention, Profit and loss responsibility system and the first and second steps to the reform tax and other reform measures, the state and the business of economic relations has been continuously improved since 1987, in order to further improve the business mechanism to increase business pressure, motivation and Vitality, tap the potential within the enterprise, drawing on the experience of the rural implementation of the system of contract responsibility of the joint-generation contract, the “package ” word is introduced into the reform of urban economic system, the implementation of a large area to achieve profits and turn over profits as the main content of the contract Management responsibility system. From the practice of the past few years, the contract system in strengthening the incentive mechanism of enterprises to mobilize business and management