substitution of tax payment for profit meaning in Chinese

利改税

A review of the reforming process of state - owned enterprises ( soes ) in china will reveal that , though a series of reforms have been introduced which include management power delegation and profit concession , substitution of tax payment for profit delivery and contract system , soes in china are coming to face a even more difficult situation
纵观国有企业改革历程，多年来在放权让利、利改税、承包制等改革中一步步走向困境，从重中之重变为难中之难。即使是建立现代企业制度，也大多只是形式上照抄照搬，制约国有企业的根本因素并没有得到解决。
From the reform of the gross economy mechanism in 1981 , the reform of state - owned enterprises had taken measures of allowing enterprises to have more autonomy and profit retention , substitution of tax payment for profit delivery , contract with and tenancy enterprises . the key is adjusting the residual claimancy proportions between state and enterprises and expanding the range of enterprises operators " autonomy
从1981年全面经济体制改革开始，国家对国有企业逐步实行了放权让利、利改税、承包经营、租赁经营等措施，其着力点是调整企业与国家之间在企业中各自占有的剩余索取权比例，扩大企业经营者的经营自主权。