税收是国家财政收入的基本来源和保证。从本质上讲,税收是以国家作为征税主体,凭借其政治权力,在税法的规范下,对国民收入进行分配和再分配的一种方式。这种分配具有强制性、无偿性和固定性,主要是为满足国家财政和社会公共的需要。长期以来,国有企业以上交利润的方式与国家进行企业利润的分配。八十年代初,经过两步利改税和先期的税制改革,到1994年我国对工商税制进行了全面的结构性改革,建立 Taxes are the basic source and guarantee of the state’s revenue. In essence, taxation is a way of allocating and redistributing national income under the rule of tax law, taking the state as the main body of taxation and by virtue of its political power. This kind of distribution is mandatory, unpaid and fixed, mainly to meet the needs of national finance and social public. For a long time, state-owned enterprises have made profit distribution with the state through the above methods of making profits. In the early 1980s, after two steps of tax reform and pre-tax reform, China conducted a comprehensive structural reform of the industrial and commercial tax system by 1994,