国务院已经批准了财政部《关于国营企业利改税试行办法》,决定从今年六月一日开始开征所得税的工作。利改税就是把国营企业上交利润改为按国家规定的税种和税率交纳税金,按国家核定的留给企业的税后利润完全归企业支配,逐步把国家与企业的分配关系,以税收形式固定下来。这项改革是党中央、国务院作出的一个重要决策。我们国营企业的领导同志和广大职工,要从大局出发,积极贯彻,认真执行,按照统一部署,主动配合财税部门把这件大事抓紧抓好,保证这项工作的顺利进行。当前,特别要注意以下几点: 第一,提高认识,充分理解利改税的重大意义。对国营企业实行利改税,不仅仅是利润分配制度、财政税收制度上的改革,不只是单纯地在上交财政收入形式上的相互转移,而应 The State Council has approved the “Trial Measures on Tax Reform for State-owned Enterprises” of the Ministry of Finance and decided to start the levy of income tax on June 1 this year. Tax reform is to change state-owned enterprises to pay profits in accordance with state tax rates and tax rates. According to state approval, the profit after tax is reserved for enterprises to be completely controlled by the company, and gradually the distribution relationship between the state and enterprises in the form of taxes. Fixed down. This reform is an important decision made by the Party Central Committee and the State Council. Leading comrades and employees of our state-owned enterprises must proceed from the overall situation, actively implement them, implement them conscientiously, and in accordance with unified arrangements, actively cooperate with the taxation and taxation departments to grasp this important matter and ensure the smooth progress of this work. At present, special attention should be paid to the following points: First, raise awareness and fully understand the great significance of tax reform. The implementation of profit-and-tax reforms on state-owned enterprises is not merely a reform of the profit distribution system and fiscal taxation system. It is not just a matter of mutual transfer of the form of fiscal revenues that should be turned in, but should be