“八五”期间乃至今后一个相当长的时间,企业改革仍要坚持和完善承包责任制。税利分流需要认真进行试点。从河南省和全国各地的试点情况看,税利分流有许多问题需要研究解决,近期还不具备在全国推行的条件,应慎重从事。税利分流存在的问题——难以保证财政收入的稳定增长。一是从激励机制上讲,企业增产增收的积极性大大降低。这是改革的一个关键问题。税利分流是利多多征,利少少征,无利不征,干多干少,干好干坏都按一个固定比例上缴财政。企业增产创收的动力减小,生产不发展,财政也不可能 During the “Eighth Five-Year Plan” period and even for a long time to come, the reform of the enterprise still needs to uphold and improve the contract responsibility system. Tax diversion requires careful pilot. Judging from the pilot projects in Henan Province and other parts of the country, there are many problems that need to be studied and solved in the diversion of tax revenue and profits, and the conditions that have not been implemented in the country have not been met in the near future. Therefore, they should be cautiously engaged. Problems existing in tax revenue and profit diversion - it is difficult to ensure the steady growth of fiscal revenue. First, from the incentive mechanism, the enthusiasm of enterprises to increase production and income is greatly reduced. This is a key issue for reform. Tax and profit diversion is levied more levy, less levy, no advantage is not levied, do more and do less, do a good job, according to a fixed percentage of the finances. Motivation of enterprises to increase production and income will decrease, production will not develop, and finance will not be possible