税收作为宏观调控的重要经济杠杆,对企业改革起着不可替代的积极作用。一方面,企业改革促进了企业经济效益的提高,扩大税源,增加税收收入;另一方面,企业改革也给税收政策和税收征管带来新情况和新问题,并对现行的税收工作提出了更新、更高要求。吕剑先生对此的探索有一定深度。 As an important economic lever of macroeconomic regulation and control, tax revenue plays an irreplaceable and positive role in the reform of the enterprise. On the one hand, the reform of enterprises has promoted the improvement of the economic benefits of enterprises, expanded the sources of taxation and increased the revenue of taxation. On the other hand, the reform of enterprises has also brought new situations and new problems to the taxation policies and tax collection and administration and proposed the updating of the current taxation work Higher requirements. Mr. Lv Jian exploration to this has a certain depth.