自税利分流提出以来,经济理论界和实际部门对税利分流普遍存在不同的认识,有的赞成,有的反对,而且分歧较大。目前看来,坚持搞税利分流的为主流;反对税利分流的尽管人数不多,但相当坚决;还有相当多的人持怀疑态度。究其原因,主要是对税利分流的实质及其意义 Since the introduction of tax and revenue diversion, economic theory and the actual sector have generally differed in understanding tax revenue diversion, and some agreed with or disagreed with each other with large differences. At present, it is the mainstream that insists on diversion of taxes and profits; the opposition to the diversion of taxes and profits, though small in number, is rather resolute; there are still quite a lot of people who are skeptical. The reason is mainly the tax diversion essence and its significance