国有企业改革是当前经济体制改革的重点。中央提出，要用３年左右的时间，通过改革和加强管理，使大多数国有大中型亏损企业摆脱困境。鼓励兼并、规范破产、下岗分流、减员增效和实施再就业工程是企业改革的重要内容。企业改革中涉及的税收问题比较突出，也比较复杂，从完... The reform of state-owned enterprises is the focus of the reform of the current economic system. The Central Committee proposes that in about three years, most state-owned large and medium-sized loss-making enterprises get out of their predicament through reform and strengthening of management. Encouraging mergers, standardizing bankruptcies, laying off workers, reducing staff and improving efficiency, and implementing reemployment projects are important components of enterprise reform. Tax issues involved in the reform of enterprises more prominent, but also more complex, from the end ...