国务院决定,从今年十月一日起,在全国普遍推行利改税第二步改革,今后各地区、各部门不要再批准企业实行利润递增包干等办法,一律搞利改税。对于过去已经实行利润递增包干等办法的企业,应区别情况,按下列规定进行处理:一、经国务院或国家经委、财政部批准试行利润递增包干等办法的企业,凡是已经到期的,应改按利改税办法执行;尚未到期的,继续执行原办法,但到期后必须改过来。二、各省、自治区,直辖市人民政府批准试行利润递增包干等办法的企业,要进行一次清理,已经到期的应改按利改税办法执行。尚未到期的,如搞得比较好,国家与企业的分配关系比较合理,到期后再改过来,但要补报国家经委、财政部批准;如分配不 The State Council decided that since October 1 this year, the second step of the reform will be implemented in all parts of the country. In the future, all regions and departments will no longer approve the implementation of such measures as increasing the profits of enterprises and reforming the tax system. For enterprises that have already implemented the method of increasing profits in the past and other measures, they should deal with the situation differently according to the following provisions: 1. Enterprises that have been approved by the State Council or the State Economic Commission and the Ministry of Finance for approval of incremental profits and other measures should be changed According to the method of increasing profits and taxes, the taxpayer shall carry out the measures according to the principle of increasing profits and taxes; if it has not yet expired, it shall continue to implement the original measures, but it must be changed after expiration. 2. Enterprises that have been approved by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government for trial and approval of incremental profits and other measures should be subject to a clean-up and those that have expired should be implemented in accordance with the methods of profits and tax reform. If not yet expired, if done better, the distribution of state and enterprise more reasonable, expire and then changed over, but to make up for the State Economic Commission, the Ministry of Finance approval; such as the distribution of not