建立现代企业制度必须深化税制改革

Enforcing Tax Reform for the Establishment of Modern Enterprise System

建立现代企业制度是我国企业改革的发展方向 ,税收作为国民经济宏观调控的主要手段之一 ,在企业改革中发挥着重要作用。现行税收制度在某些方面存在不完善之处 ,制约了现代企业制度的建立 。

The reforms of Chin's enterprise are oriented to establish the modern enterprise system. As a major measure of adjusting the national economy, taxation has great impact on enterprise reforms. However, there are some drawbacks of the ongoing tax system, which hinder the development of the modern enterprise system. No doubt, tax reforms should be enforced to cultivate a better environment for the formation of modern enterprise system.