“七五”即将过去。我们面临的治理整顿和改革、发展的双重任务,必将成为“八五”计划的基本内容。当前,治理整顿和国民经济发展又出现了新的情况和问题。在这样的大环境下,企业承包经营责任制向何处去?尤其是今明两年承包合同将先后到期的企业,是坚持、完善承包制,还是转而采取其他办法(比如税利分流)? 一、坚持、稳定承包制不能动摇企业改革是经济体制改革的关键。但是,如何进行企业改革,几年来,我们走过了一条曲折的道路。1983年全国工商业愿意承包,但是同时出现利改税思路,即主张向企业征收所得税,剩上的归企业所有,以此解决国家与企业的关系,企图把企业搞活。结果是否定承包制,强行推行利改税。由于二步利改税征收了企业纯收入的 “7th Five-Year” will soon pass. The dual tasks of governance, reform, and development that we face are bound to become the basic contents of the “Eighth Five-Year Plan.” At present, new situations and problems have emerged in the process of rectification and national economic development. Under such a big environment, where will the responsibility for contractual management of enterprises be? In particular, will the companies that have contractual contracts expire in the next year and the next year adhere to and improve the contracting system, or will they adopt other measures (such as taxation and profit diversion)? First, insisting on and stabilizing the contracting system cannot shake enterprise reform is the key to economic system reform. However, in the past few years, we have gone through a tortuous path. In 1983, national industrial and commercial enterprises were willing to contract, but at the same time there was a tax reform idea, that is, an income tax was levied on enterprises, and the remaining companies were owned by the company, so as to solve the relationship between the state and the enterprise and attempt to invigorate the enterprise. The result was a negative contracting system that forced the implementation of tax reforms. Due to the two-step tax reform, the company’s net income was