国营企业实行利改税,是解决国家与企业分配关系的一条正确路子。它的一个重要原则,就是国家得大头,企业得中头,个人得小头。这个原则,正确反映了国家、企业和个人三者的地位和作用,其核心是国家得大头。因 The introduction of profits tax reform by state-owned enterprises is a correct way to solve the distributional relationship between the state and the enterprises. One of its important principles is that the country has a big head, and the middle and the small enterprises have small heads. This principle correctly reflects the status and role of the three countries, enterprises and individuals. The core of the principle is that the country has a big head. because