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一、首钢承包制的基本情况 (一)首钢承包制的由来 首钢1978年被国家定为8个改革试点企业之一。1979年,首钢率先实行承包制,首先试行了利润分成办法;1980年又实行了利改税,企业上缴四税两费,其中调节税按事先核定的留利比例测算,这种办法同利润分成没有多大差别;1981年,在全国基建下马、钢铁限产的情况下,首
First, the basic situation of Shougang contracting system (A) the origin of Shougang contracting system Shougang in 1978 by the state as one of eight reform pilot enterprises. In 1979, Shougang took the lead in the implementation of the contract system, first of all, tried the method of profit sharing; in 1980, it implemented the profit-sharing tax and the enterprise paid four taxes and two taxes. The adjustment tax was calculated according to the pre-approved rate of retained profits, Not much difference; in 1981, dismantling infrastructure in the country, the case of limited steel production, the first