在我国,国家与国有企业之间的分配关系,长期采取合税于利的方式。这种方式与传统的统收统支分配体制紧紧地联系在一起。改革初期,传统的统收统支分配体制面临危机,难以为继。为了调动国有企业的积极性,必须对合税于利的方式进行改革。正是在这样的背景下,我们进行了以税代利的改革,即利改税。后来,由于国有企业体制发生变化,实行了承包制,实际上又改税为利了。随着改革实践的发展,前几年,我国理论界已提出了利税分流的设想。所谓利税分流,是指国家从国有企业那里分别以收税和收利两种不同的方式,通过不同的渠道取得收入。近两年,重庆和厦门等地进行了利税分流的改革试点,并取得了一些积极的成果。然而,在实行承包制的情况下,究竟是实行利税合一,还是实行利税分流,人 In our country, the distribution relationship between the state and state-owned enterprises has long taken the method of combining taxes with profits. This approach is closely linked with the traditional system of revenue and expenditure distribution. In the early stage of reform, the traditional system of revenue, revenue, and expenditures distribution was in crisis and could not be sustained. In order to mobilize the enthusiasm of state-owned enterprises, we must reform the ways of combining taxes with profits. It is against this background that we have carried out tax-benefit reforms, that is, profits tax reform. Later, due to the changes in the system of state-owned enterprises, the introduction of a contract system actually changed the tax to profits. With the development of the reform practice, a few years ago, the theoretical circles in our country have put forward the idea of ​​diversifying profits and taxes. The so-called diversification of profits and taxes refers to the state from state-owned enterprises, respectively, in two ways, revenue collection and revenue, through different channels to obtain revenue. In the past two years, pilot projects for the reform of profits and taxes have been conducted in Chongqing and Xiamen, and some positive results have been achieved. However, under the circumstances of implementing the system of contract, whether the taxation and tax co-operation should be implemented or whether the taxation and diversion should be implemented