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承包制的基本内涵是:在坚持企业的社会主义全民所有制的基础上,按照所有权与经营权分离的原则,以承包经营合同形式确定国家与企业的责、权、利关系,使企业做到自主经营,自负盈亏的经营管理制度。承包制的具体内容:包上交国家利润,包完成技术改造任务,实行工资总额与经济效益挂勾。近几年实践证明,承包制是目前解决国家与企业关系的一个好办法,是实行所有权与经营权分离的一种有效形式,它有利于促进企业内部经营机制的改革完善;它通过国家和企业在利润增量分配上的变化,从利益关系上调动了企业和职工的积极性,促进企业经济效益的提高;承包制与税收有着非常密切的关系,它有利于税收的稳定增收。
The basic connotation of the contract system is: on the basis of upholding the socialist ownership of the whole people, according to the principle of separation of ownership and management rights, determining the responsibility, rights and interests of the state and the enterprise in the form of contracting operation contract, and making the enterprise autonomous Management, self-financing management system. The specific content of the contract system: the package submitted to national profits, including the completion of the task of technological transformation, the implementation of total wages and economic benefits linked. In recent years, practice has proved that the contracting system is a good way to solve the current state-enterprise relationship and is an effective form of separating the ownership from the management right. It is conducive to promoting the reform and perfection of the internal operating mechanism of an enterprise; Changes in the distribution of incremental profits have mobilized the enthusiasm of enterprises and staff from the relations of interests and promoted the improvement of the economic efficiency of enterprises. The contracting system has a very close relationship with tax revenue, which is conducive to the steady increase of revenue.