一、当前深化国有企业改革面临的问题 1、企业税费负担沉重的问题。中国工业经济协会调查,1978年只有两种税,1984年二步利改税后,增加到7种,到1989年仅税种就增加到20种,费用增加了能源交能基金、预算调节基金、教育附加、电力开发基金、国拨流动资金占用费等等,再加上地方规定的基金、费用等等,多达60种。实行承包经营责任制以来,企业获得了休养生息的机会,也促进了国民经济的发展。但是近两年来出台的政策措施,把企业得到的好处又收了回去。 I. Problems Currently Faced in Deepening the Reform of State-Owned Enterprises 1. The problem of heavy tax burden on enterprises. According to a survey conducted by the China Industrial Economic Association, there were only two kinds of taxes in 1978. After two-step profits were changed in 1984, they were increased to seven. By 1989, only taxes were increased to 20, and the cost increased energy exchange funds, budget adjustment funds, Education add-ons, power development funds, and state-owned liquidity fund occupation fees, plus local funds, fees, etc., amount to 60. Since the implementation of the contract responsibility system, enterprises have been given opportunities to recuperate and benefit the economy and have also promoted the development of the national economy. However, the policy measures introduced in the past two years have brought back the benefits that enterprises have received.