论文部分内容阅读
建立现代企业制度是我国国有企业改革的方向，是“九五”期间我国经济体制改革的核心。其面临的主要问题是在企业内部和外部两个方面，企业内部是清晰的产权问题，企业外部是平等的竞争环境问题。创造平等的竞争环境涉及到很多方面，其中，公平、统一、有效的税收制度和严格的税收征管是一个重要方面。企业税制结构是指税收制度在企业范围内的格局，包括税种的构成及各税种在其中所占的地位。现代企业制度与企业税制结构有着内在的联系，本文以此为出发点，指出并分析了我国企业现行税制结构中存在的问题，提出了优化企业税制结构的具体建议和设想。
Establishing a modern enterprise system is the direction of the reform of state-owned enterprises in our country and the core of China’s economic restructuring during the Ninth Five-year Plan period. The main problem that it faces is that both inside and outside of the enterprise, the inside of the enterprise is a clear issue of property rights, and the outside of the enterprise is an equal competitive environment. There are many aspects involved in creating an equal competitive environment. Among them, a fair, unified and effective tax system and strict tax collection and administration are an important aspect. Corporate tax structure refers to the tax system in the enterprise-wide pattern, including the composition of taxes and taxes in which the position. The modern enterprise system is intrinsically linked with the corporate tax structure. Based on this, this paper points out and analyzes the existing problems in the current corporate tax structure in our country, and puts forward some concrete suggestions and assumptions to optimize the corporate tax structure.