税利合一,在一九五八年“大跃进”的时候曾经在国营企业进行过试点。试点的结果是不成功的,因而未能推行。税利合一,在当前体制改革的新形势下有人又提了出来。所不同的是:上次税利合一,是税合于利,即取消税收,只保留利润上缴一 The tax and interest rates were united. During the “Great Leap Forward” in 1958, they conducted pilot projects in state-owned enterprises. The result of the pilot was unsuccessful and was not implemented. Tax and interest rates have been raised again under the new situation of the current system reform. The difference is: last tax and profit, is the tax together, that is to abolish tax revenue, leaving only a profit turned over