简论国家与国有企业关系的规范化王军，梁明国家与国有企业之间的关系问题，一直是我国财税体制改革的一大难点。从两步“利改税”，到后来的承包制和“税利分流、税后还贷、税后承包”方案，都没有最终解决这一问题。“税利分流、税后还贷、税后承包”方案从国家具有国有... On the standardization of relations between state and state-owned enterprises Wang Jun, Liang Ming state and the relationship between state-owned enterprises has always been a major difficulty in China’s fiscal and taxation system reform. From the two-step “interest tax reform” to the later contract system and the “diversion of taxes and profits, repayments after tax and after-tax contract”, this solution has not been finally resolved. “Tax diversion, repayment after tax, after-tax contract” program from the state has state-owned ...