论文部分内容阅读
在经过了18年的国有企业市场化改革之后,人们已经越来越清醒地认识到,国有企业改革要求国家宏观经济管理体制的改革为之创造良好的宏观经济环境。当前,正确认识作为宏观经济政策的重要组成部分的现行企业所得税制度对国有企业改革的阻滞,探索与国有企业改革相配套的新型企业所得税制,对于加快国有企业的市场化改革并从整体上搞活国有经济是非常有意义的。
After 18 years of marketization of state-owned enterprises, people have come to realize more and more clearly that the reform of state-owned enterprises requires the reform of the state’s macroeconomic management system to create a favorable macroeconomic environment for it. At present, a correct understanding of the current enterprise income tax system, an important component of macroeconomic policies, has blocked the reform of state-owned enterprises and explored a new type of enterprise income tax system that is compatible with the reform of state-owned enterprises. It is of great significance for accelerating the marketization reform of state-owned enterprises and, as a whole, It is very significant to invigorate the state-owned economy.