转换国有企业的经营机制是搞好、搞活企业的现实选择，也是发展市场经济必然要求。它的实现有赖于各项改革的配套实施。新的税制，就是根据社会主义市场经济理论和转换国有企业经营机制的需要而进行的重大改革，为国有企业转换经营机制提供良好的税收环境。一、税收与企业经营 The transformation of the operating mechanism of state-owned enterprises is a realistic choice for improving and invigorating the enterprises and an inevitable requirement for developing a market economy. Its realization depends on the implementation of various reforms. The new tax system is a major reform that is based on the theory of socialist market economy and the need to transform the operating mechanism of state-owned enterprises, and provides a good tax environment for the state-owned enterprises to switch their operating mechanism. First, the tax and business management