创建现代企业制度的税收思考

A Tax Reflection on the Construction of Modern Enterprise System

在现代市场经济条件下，国有企业与政府间的产权关系必须由税制来规范，企业与政府间的分配关系也主要体现为税收关系，因而税制的科学化、规范化成为创建现代企业制度的重要外部环境。它同企业内部经营机制的完善一样，是构建现代企业制度不可缺少的重要制约因素。而现行税制的非规范化营造了不公平的竞争环境，使现代企业制度失去了顺利运作的外部条件。

Abstract Under the condition of the modern market economy,the eguity relationship between the government-owned enterprise and the government should be normalized by the tax system .The relationship for distribution between an enterprise and the government also shows the tax relationship.Thus,the scientific and normal tax system becomes an important external environment for forming a modern enterprise system.It is same to the perfection in the management mechanism within an enterprise.And it is also an indispensable constraint for forming a modern enterprise system.While the non-normal tax system now creates an unfair competitive environment,and this makes the modern enterprise system lose a favourable external condition.So it is essential to improve the innovation of an enterprise by the reform of the tax system.