企业改革是当前经济体制改革的重点,党的十五大和九届全国人大一次会议对搞好国有企业改革作出了新的重大决策,指出了更加明确的方向。中央提出,要用三年左右的时间,通过改革、改组、改造和加强管理,调整和完善所有制结构,进一步解放和发展生产力,使大多数国有企业摆脱困境,力争到本世纪末使大多数国有企业初步建立起现代企业制度,同时大力发展非国有制经济,加快经济结构战略性的调整,形成在市场经济中新的经济增长点。企业改制给许多亏损企业带来了活力,同时也给税收政策的执行和税收的管理带来一些新问题,应当引起各级税务部门的高度重视。 The reform of the enterprise is the key point of the reform of the current economic system. The first meeting of the 15th CPC National Congress and the Ninth National People’s Congress has made new major decisions on the reform of state-owned enterprises, pointing out a clearer direction. The Central Government proposes that it takes about three years or so to reform and reform its management system and adjust and perfect the ownership structure so as to further liberate and develop productive forces so that the majority of state-owned enterprises can get out of their predicament and strive to make most state-owned enterprises by the end of this century The initial establishment of a modern enterprise system, while vigorously developing the non-state-owned economy, speed up the strategic restructuring of the economic structure and form a new economic growth point in the market economy. The restructuring of enterprises has brought vitality to many loss-making enterprises. At the same time, it has also brought some new problems to the implementation of tax policies and the management of tax revenue, which should be given high priority by tax departments at all levels.