当前,对承包经营责任制的认识问题已经基本解决了,大中型企业实行承包经营责任制,绝不单纯是为缓解财政困难而采取的过渡措施,而是从改革实践中找到的深化企业改革、完善企业经营机制的一条道路。是一条在坚持社会主义方向的前提下,迅速发展社会生产力的道路。推行承包经营责任制中的一些具体问题已经明确。例如:原来的所得税和调节税可以承 At present, the understanding of the responsibility system for contracted operations has basically been solved. Large and medium-sized enterprises adopt a responsibility system for contracted management, which is by no means purely a transitional measure taken to alleviate financial difficulties, but is a deepening of enterprise reforms found in the practice of reforms. Improve a business management mechanism of a road. It is a road to the rapid development of social productive forces under the premise of adhering to the direction of socialism. Some specific issues in the implementation of the contract responsibility system have been clarified. For example, the original income tax and adjustment tax can be inherited