所谓税利分流,是将企业实现的利润,分别以所得税和利润的形式上交国家一部分,并实行所得税后还贷;以利润形式上交国家的部分,实行多种形式的承包办法。或者说,把国家与企业的利润分配关系,分作两个层次处理,第一个层次是企业实现的利润先要按税法规定向国家交纳所得税, The so-called diversion of profits and taxes refers to the profits realized by the enterprises, which are paid in part to the state in the form of income tax and profits, respectively, and paid back after the introduction of income tax. In the form of profits, the profits are handed over to the state and various forms of contracting methods are implemented. Or that the state and the distribution of profits of enterprises divided into two levels of treatment, the first level is the realization of the profits of enterprises according to the tax law to pay income tax to the state,