浅谈税制改革与企业经营目标责任制●韩碧君从今年１月１日起。税制改革已付诸实施，税制改革后，过去普遍实行的承包经营责任制已失去存在的基础。在今后两年内，国有企业将逐步改变承包制，实行规范化的增值税和统一所得税。税制改革是建立社会主义市场经济体制的一个重... Talking about the Reform of Tax System and the Target Responsibility System of Enterprise Management ● Han Bijun starts from January 1 this year. The reform of the tax system has been put into effect. After the reform of the tax system, the responsibility system of contracting management, which was generally practiced in the past, has lost its foundation for existence. In the next two years, state-owned enterprises will gradually change the contract system and implement standardized value-added tax and uniform income tax. Tax system reform is to establish a socialist market economic system, a heavy ...