税利分流是我国在特定的历史时期,国家与企业(指全民所有制企业)之间分配方式选择的特有范畴。它在利改税的基础上,通过降低税率,取消调节税和逐步解决税前还贷问题等办法,降低税收在企业纯收入分配中的比重,重新引入部分税后利润上交机制,形成税收和利润的分渠分流, The diversion of taxes and profits is a peculiar category of the choice of distribution method between our country and enterprises (that is, enterprises owned by the whole people) in a specific historical period. On the basis of profit-making tax reform, it lowered the tax rate, abolished the adjustment tax and gradually solved the problem of repaying the debts before tax so as to reduce the proportion of tax revenue in the net income distribution of the enterprise and reintroduce part of the profit-making mechanism after tax payment to form the tax revenue And profit diversion channels,