增强国营大中型企业的活力,是我国城市经济体制改革的重点和难点,也是我国经济理论研究中的热点问题,目前,国营大中型企业不活,究其原因是多方面的,其中,从税收角度考察,主要有以下几方面原因:一、“价内税”模式,模糊了流转税的间接税性质,削弱了企业发展生产的内在动力。我国现行的流转税,采用的是价内税或含税价的形式,即在产品或劳务的价格内已事先确定税收的成分,这一做法是在传统体 Enhancing the vitality of large and medium-sized state-owned enterprises is a key and difficult point in the reform of China’s urban economic system. It is also a hot issue in the study of China’s economic theory. At present, the state-owned large and medium-sized enterprises are not alive. The reasons are many, among them, from taxes. From the perspective of inspection, there are mainly the following reasons: First, the “intra-tax” model obscures the indirect tax nature of turnover taxes and weakens the internal driving force for the development of production. The current turnover tax in our country adopts the form of in-quota tax or tax-inclusive price, that is, the tax component has been determined in advance in the price of the product or service. This practice is in the traditional form.