税收与企业有着密不可分的联系，税收工作必须服从、服务于改革大局，努力发挥自身优势，积极推进国有企业改革。一、发挥政策优势，支持国有全业实现战略性改组国有经济问题的症结之一，是其在企业＼行业之间的分布过于分散，战线过长，有限的国有资本难于支撑庞大的国有经济 Taxation is inextricably linked with enterprises. Taxation work must be subordinated to serve the overall situation of reform and strive to give full play to its own advantages and actively promote the reform of state-owned enterprises. One of the cruxes of giving full play to its policy advantages and supporting the entire state-owned sector to achieve a strategic restructuring of the state-owned economy is that its distribution among enterprises and industries is too fragmented and its frontline is too long. Limited state-owned capital can hardly support the huge state-owned economy