工商税制改革这一举措,为各类企业创造了一个公平的赋税环境。但是改革以后要想保持每个企业原有的既得利益和税收负担水平是不现实的,我们也不能把生产经营的困难、企业社会负担重和经济效益不好,归结为税制改革。所以,要克服经济发展中的暂时困难,要使税制改革取得实质性的进展,笔者认为,应采取以下措施:1.提高企业经济效益,是解决一切困难的根本办法。近几年,机电工业企业消耗物化劳动和活劳动所增加的成本,高于 This measure of industrial and commercial taxation reform has created a fair taxation environment for all types of enterprises. However, after the reform, it is unrealistic to maintain the original vested interests and tax burden level of each enterprise. We cannot attribute the difficulties of production and management, the heavy burden on corporate society, and the poor economic returns to tax reform. Therefore, to overcome the temporary difficulties in economic development and to make substantial progress in the tax reform, the author believes that the following measures should be taken: 1. To improve the economic efficiency of enterprises is the fundamental solution to all difficulties. In recent years, the increased costs of physical and mechanical labor consumed by mechanical and electrical industrial enterprises are higher than