国有企业改革是我国经济体制改革的中心环节，企业制度的创新是整个经济体制转轨的核心内容。税收政策是政府为实现其一定时期的社会经济目标，采取一定的措施，强制性地调整市场经济主体的物质利益，从而干预市场机制运行的一种经济活动及其准则。从一定意义上说，国有企业向独立市场竞争主体演进的过程，也正是国有企业作为真正意义上的税收政策客体的演进过程，两者之间存在着非常密切的互动关系。本文正是从这一视角回顾了国有企业改革与税收政策演进的历程，深入分析了国有企业改革不同时期税收政策的若干特征，并在此基础上，着力研究了国有企业改革目标和思路的调整对税收政策所提出的新的要求，据此提出了完善我国税收政策的几项原则性建议 The reform of state-owned enterprises is the central link in the reform of China’s economic structure. The innovation of the enterprise system is the core of the entire economic system. The tax policy is an economic activity and its guidelines that the government should take certain measures to adjust the material interests of the main body of the market economy in order to intervene in the operation of the market mechanism in order to achieve its social and economic goals for a certain period of time. In a certain sense, the process of state-owned enterprises’ evolution to independent market competition subjects is precisely the evolution of state-owned enterprises as the object of real taxation policies. There is a very close interaction between the two. This paper reviews the course of SOE reform and tax policy evolution from this perspective, deeply analyzes some characteristics of SOE reform tax policy in different periods, and on this basis, studies the adjustment of SOE reform goals and mentality On the new requirements of the tax policy, several principle suggestions are put forward to improve our tax policy