我国的企业正处于转型时期,即由计划经济向“市场经济”转型,农业国向“工业国”转型,公有制向“多种经济形式”并存转型。转型中涉及多方利益格局调整,国家财政税收、企业税负、企业管理者与职工利益是一组矛盾组合,其调整首当其冲。税收是国家财政收入的重要来源,其政策的正 The enterprises in our country are in the period of transition, that is, the transition from a planned economy to a “market economy”, a transition from an agricultural country to an “industrialized country”, and a transition from public ownership to “multiple economic forms”. The restructuring involves the adjustment of multi-stakeholder interests, the taxation of state finance, the tax burden of enterprises, and the interests of managers and employees are a contradictory combination whose adjustment has its brunt. Tax revenue is an important source of national fiscal revenue, and its policy is positive