按照国营企业利改税试行办法的规定,国营企业实行利改税后,不仅将企业原来向国家上交利润的办法,改为按国家规定的税种和税率交纳税金的办法,而且对大、中型国营企业的税后利润,还要采取不同形式在国家与企业 In accordance with the provisions of the pilot scheme for the reform of profits tax of state-owned enterprises, after the introduction of profits tax reform, the state-owned enterprises will not only change the original method for turning over profits by the state into the tax paid by the state according to the types of taxes and tax rates stipulated by the state, After-tax profits of state-owned enterprises, but also take different forms in the country and business