国营企业实行利改税以后,是否还要下达指令性利润(包括实现利润、应交利润和调节税)计划,我认为是一个值得研究的问题。现谈谈个人的看法和改进设想。党的十二大政治报告关于正确贯彻计划经济为主、市场调节为辅的原则问题指出:关系国计民生的生产资料和消费资料的生产和分配,关系经济全局的骨干企业,必须实行指令性计划。根据这个原则,完全实行指令性计划的企业不是太多。许多产品和企业主要运用经济杠杆,实行指导性计划。这是因为社会的需求复杂和大量企业的生产能力难以作出精确计算的缘故。特别是影响利润的因素很多,有些因素在制定计划时很难排除,如果下达指 After the state-owned enterprises implement profits-and-tax reforms, whether or not they must also issue directive profit (including profits, payable profits, and adjustment tax) plans, I think it is a question worth studying. Now talk about personal opinions and ideas for improvement. The principle report of the Party’s 12th National Political Report on the correct implementation of planned economy as the mainstay and market adjustment as the supplementary principle points out that the production and distribution of the means of production and consumption materials related to the national economy and the people’s livelihood must be in accordance with the mandatory plans for the backbone enterprises of the economy as a whole. According to this principle, there are not many companies that fully implement mandatory plans. Many products and companies mainly use economic levers to implement guiding plans. This is due to the complexity of the needs of the society and the inability of many companies to produce accurate calculations. In particular, there are many factors affecting profits. Some factors are difficult to eliminate when making plans.