把企业上缴利润改为按有关规定缴纳税金。是城市经济改革中的一项重要措施tax for profits

• 随着利改税制度的完善，有效地解决了国家和企业的分配关系。

  With the perfection of the tax for profits system, the allocation relationships between the state and enterprises have been effectively solved.

• 利改税，去年已实行第一步。

  Last year, the first step in "tax for profits" reform was implemented.