摘要
减轻国有企业负担 ,创造公平竞争条件 ,是推动国有企业改革 ,建立现代企业制度的客观需要。由于历史的、体制上的原因 ,造成国有企业的财税负担十分沉重 ,致使国有企业在市场竞争中处于极为不利的地位 ,必须采取有效措施 ,减轻国有企业的财税负担 ,促进国有企业在市场经济条件下的改革与发展。
To reduce the heavy financial burdens on state-owned enterprises and create conditions for competition are necessities for promoting the reform of the state-owned enterpeises and setting up modern burdens system.But the heavy financial burdens on the state-owned enterprises left over by history and system have pushed these enterprises into an unfavourable position in the market competitions.Therefore effective countermeasures must be taken so as to promote the reform and development of the state-owned enterprises under the market economy.
出处
《黑龙江财专学报》
2001年第3期60-62,共3页
Learned Journal of Heilongjiang Finance College
关键词
公平竞争
国有企业
财税负担
对策
equal competitions
financial burdens on state-owned enterprises
countermeasure