论建立现代企业制度的税收政策刘华姜勇刘义平江泽民总书记在党的十五大报告中指出：“建立现代企业制度是国有企业改革的方向。”我们体会，建立现代企业制度，离不开国家宏观调控政策的支持，作为宏观调控政策重要组成部分的税收政策，应承担相应的责任。基于此认识，本... On Establishing a Tax Policy for a Modern Enterprise System General Secretary Jiang Zemin pointed out in his report to the 15th National Congress of the Communist Party of China: “Establishing a modern enterprise system is the direction for the reform of state-owned enterprises.” We understand that establishing a modern enterprise system is inseparable from the establishment of a modern enterprise system. The support of the state’s macro-control policies and the taxation policies that are an important part of the macro-control policies should assume corresponding responsibilities. Based on this understanding, this ...