所谓企业活力,具体地讲就是指企业自我生存、自我改造和自我发展的能力。作为具有综合性职能的部门,可以通过税收、预算和补贴等方面的经济杠杆,使企业适应市场变化,充满活力。一、利用税收杠杆,为企业竞争创造平等的外部条件竞争是搞活企业的一个重要办法。但在目前的税制情况下,企业无法在平等的水平上开展竞争。财政部门必须进行税制改革,为企业竞争创造平等的外部条件。保护竞争,使之外有压力,并通过正确处理税、利、价三者关系,确定企业合理留利,使之内有动力。首先要缩小产品税,全面推广增值税。产品税包含了对C的重复课征,导致全能厂、非全能厂税负不均,不利于两者在平等条件下竞争。作为价内税,它不利于削价竞争。所以,要全面扩大增值税,消除对C的重征, The so-called corporate vigor, specifically speaking, refers to the ability of the company to survive, self-reform, and self-development. As a department with comprehensive functions, enterprises can adapt to changes in the market through economic levers such as taxes, budgets, and subsidies. First, the use of taxation leverage to create equal external conditions for competition in enterprises is an important way to invigorate enterprises. However, in the current tax system, companies cannot compete on an equal level. The financial department must carry out tax reform to create equal external conditions for the competition of enterprises. To protect competition, there are pressures, and through the correct handling of the relationship between taxation, profits, and prices, it is determined that enterprises can make reasonable profits, so that they can be motivated. First, we must reduce product taxes and fully promote VAT. The product tax includes duplicated courses on C, resulting in unequal taxes on all-around and non-total plants, which is not conducive to competition between the two under equal conditions. As an in-tax tax, it is not conducive to price competition. Therefore, it is necessary to fully expand value-added tax and eliminate the re-entry of C.