《税收与企业》是山西省国税局、山西省地税局和山西省税务学会三家共同创办的省一级期刊 ,是税务部门向社会宣传税收知识的桥梁 ,是联系纳税人、增进感情的纽带 ,它集政策性、理论性、知识性、实践性、可读性于一体 ,既有工作研究、一线传真、理论之窗等专业性栏目 ,又有黄土 Taxation and Enterprise is a provincial-level journal jointly established by the State Administration of Taxation, Shanxi Provincial Local Taxation Bureau and Shanxi Taxation Institute. It is a bridge for tax departments to publicize tax knowledge to the public, and is a link between taxpayers and enhancing their feelings. It combines policy, theory, knowledge, practicality, readability in one, both the work of research, first-line fax, the theory of windows and other professional sections, and loess