税收,是调节国民经济的重要杠杆。在改革、开放中,建立的双主体、多功能的复税制体系,在国民经济管理中的宏观调控功能不断增强。但是,在改革的过程中又不断出现新的问题,这就需要进一步加以改革。企业税收改革的基本出发点和最终目的之一,就是从宏观上为国营企业的发展提供必要的条件,同时又鼓励企业自身从内部来不断改善经营管理,开展技术改造和技术 Taxation is an important lever for regulating the national economy. In the course of reform and opening up, the dual-subject and multi-purpose system of the tax system established in the reform and opening up has continuously enhanced the macroeconomic regulation and control functions in the national economy. However, new problems continue to emerge during the reform process, which requires further reforms. One of the basic starting points and the ultimate goal of enterprise tax reform is to provide the necessary conditions for the development of state-owned enterprises in the macro-level while encouraging enterprises themselves to continuously improve their management and operation internally and to carry out technological transformation and technology