推行税利分流,无论从规范国家与企业分配关系角度,还是开拓视野,集思广益,都是一种有益的探讨。但由于这项政策试点时间不长,尤其是对为适应国民经济发展需要大量投资的港口企业,试行税利分流后,还存在哪些问题,笔者根据港口企业的现实情况,谈点肤浅看法,旨在抛砖引玉。 一、根 The introduction of tax and profit diversion is a beneficial discussion both in terms of regulating the distributional relationship between the state and the enterprises, broadening the horizons and pooling ideas. However, due to the fact that this policy has not been piloted for a long time, especially for those port enterprises that have invested heavily in meeting the needs of national economic development, what problems exist after the diversion of tax revenue and profits? The author, based on the actual situation of port enterprises, Initiate First, the root