一、在建立现代企业制度过程中税收制度面临的问题１、现行流转税制面临的问题。如①生产型增值税存在的非中性效应，造成基础性产业和高新技术产业税负的偏重，而这两大产业正是以国有经济为主的产业，这势必给改制后的国有经济发展带来不能平等竞争的问题，也不利于产业... First, the tax system in the process of establishing a modern enterprise system problems 1, the current circulation tax system problems. For example, the non-neutral effect of the production-based value added tax (VAT) has caused the tax burden on basic industries and high-tech industries to be emphasized. These two industries are the industries dominated by the state-owned economy, which will inevitably give rise to the post-restructuring state-owned economy Bring about problems that can not compete on an equal footing, but also not conducive to industry ...