自承包制出台之后,围绕它的争议就一直没有平息过。在治理整顿中,是继续坚持和完善承包制,还是取消承包制改行税利分流,存在着两种完全相反的观点。双方争论的焦点在于,怎样认识承包制中的非规范化、短期行为及产业结构僵化等缺点和不足。本文拟通过与所得税制为基础的税利分流的对比,对这些问题加以辩析,以进一步找出问题的症结所在。 After the introduction of the self-contracting system, the controversy surrounding it has not subsided. In the process of rectification and rectification, there are two completely opposite views on whether to continue to improve and perfect the contracting system or whether to abolish the taxation and profit diversion of the contracting system. The focus of the debate between the two sides is on how to understand the shortcomings and shortcomings of non-standardization, short-term behavior, and rigid industrial structure in the contracting system. This article intends to compare these problems with taxation and taxation based on the income tax system, in order to further identify the crux of the problem.