税收是国家组织财政收入的主要手段,也是调节经济的重要杠杆。为适应我国经济的发展,国家从1983年1月1日起,对国营企业实行利改税,并分两步进行,第一步主要对企业采取征收所得税的办法,税利并存;第二步主要对企业采取征收产品税的办法,以税代利。从湖北省物资企业按照国家部署实行了利改税 Taxation is the main means by which state revenue is financed and an important leverage in regulating the economy. In order to meet the economic development of our country, the state implemented the profit-sharing tax on state-owned enterprises starting from January 1, 1983 and proceeded in two steps. The first step was to take the method of levying income tax mainly on enterprises and co-exist tax and profit. The second step was to To enterprises to impose product tax approach to tax profits. Materials enterprises from Hubei Province in accordance with the deployment of the country to change the profits tax