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增强大中型企业活力,给我们税务部门提出了更高的要求。这一要求就是充分发挥职能作用和自身优势,为增强大中型企业活力献计献策,集中精力把我国的经济建设搞上去。我们认为应当做好以下工作。一、要统一税收政策,平衡税收负担,为大中型企业创造平等竞争的条件要增强大中型企业活力,必须深化税制改革。目前,我国大中型企业税负过重,企业留利偏低,自我发展能力较差。统计资料表明,1989年大中型企业留利占实现利税的17.4%。1990年
Improving the vitality of large and medium-sized enterprises puts higher demands on our taxation department. This requirement is to give full play to the role of its functions and its own advantages, to provide suggestions for strengthening the vitality of large and medium-sized enterprises, and to focus on the development of China’s economic construction. We believe that the following work should be done. First, it is necessary to unify taxation policies, balance tax burdens, and create conditions for equal competition for large and medium-sized enterprises. To strengthen the vitality of large and medium-sized enterprises, it is necessary to deepen the reform of the tax system. At present, the tax burden of large and medium-sized enterprises in our country is too heavy, the profitability of enterprises is low, and self-development capacity is poor. Statistics show that in 1989, the profit of large and medium-sized enterprises accounted for 17.4% of profits and taxes. 1990