【摘要】 混合所有制改革是我国国有企业改革的重要内容之一,其主要目的是推进国有资本与社会资本相融合,提高企业活力,打造一个具有竞争力和创新力的公司治理体系。税收通过调整各主体之间的利润分配而作用于市场机制,在企业的改革过程中,必然会遇到各种税收问题,这些问题会影响企业改革的进度和方向。因此,这些税收问题能否顺利解决,税收能否为国有企业混合所有制改革做好服务,是国有企业混合所有制改革能否顺利进行的重要因素。本文分析了目前与国有企业混合所有制改革相关税收政策存在的问题,结合当前我国国有企业混合所有制改革和税收政策的现状提出了相应的政策建议。更多还原

【Abstract】 Mixed ownership reform is one of the important aspects of the reform of state-owned enterprises in China. Its main purpose is to promote the integration of state-owned capital and social capital, enhance the vitality?of enterprises and build a competitive and innovative corporate governance system. Taxes act on the market mechanism by adjusting the distribution of profits among various entities. In the process of enterprise reform, enterprises are bound to face tax problems which affect the progress and direction of reform. Therefore, whether such problems can be solved successfully and whether taxation can contribute to the reform of mixed ownership of the state-owned enterprise is an important factor for the reform of mixed ownership in the state-owned enterprises. This paper analyzes the problems of the current tax policies. On this basis, the paper proposes corresponding policy recommendations.更多还原