实行利改税是经济管理体制的重大改革,利改税后如何进一步推行和完善经营责任制是一个值得探讨和急待解决的课题。一、要正确认识利改税与经营责任制的目的、意义从前段实行利改税情况来看,有些地方和企业对经营责任制看成是多余的、没 The implementation of reform of profits and taxes is a major reform of the economic management system. How to further promote and improve the operational responsibility system after tax reform is a subject worthy of discussion and urgent need to solve. First, it is necessary to correctly understand the purpose and significance of the tax reform and the operating responsibility system. From the perspective of the implementation of tax reform and taxation in the preceding paragraph, some localities and enterprises have viewed the operational responsibility system as redundant and