利改税以后,企业留用的税后利润如何进行分配和合理使用。现提出以下两个问题,供研究和探讨。第一个问题是企业主管部门集中的资金应怎样提取。按规定:企业主管部门可从所属企业留利中集中一部分资金,用于重点技术改造,增设商业网点和建造简易建筑等开支。集中的比例或数额,由主管部门确定,报财政部门备案。这是必要的,但是,不能集中过多或使用不当,要实事求是地进行测算。目前各企业的奖励基金和福利基金都比较紧张,主管部门不能按以往的惯例,从企业税后留利 After profits and taxes are changed, how can the retained profits of enterprises be allocated and used rationally? The following two issues are proposed for research and discussion. The first question is how to collect the funds that the competent corporate departments should concentrate on. According to regulations, the competent department of a company may collect a portion of the funds from the profits of its affiliated enterprises for the purpose of key technological transformations, the addition of commercial outlets and the construction of simple buildings and other expenses. The proportion or amount of concentration shall be determined by the competent authority and reported to the financial department for record. This is necessary, but it cannot be over-concentrated or improperly used. It must be measured realistically. At present, the incentive funds and welfare funds of various enterprises are relatively tense, and the competent authorities cannot follow the usual practice of leaving corporate profits after taxes.