国营企业利改税第二步改革今年十月一日起全面实行。这不仅是财税制度的一项重大改革,也是城市经济改革的前提和重要的组成部分,利改税这一环突破了,其他各项改革才能加快前进的步伐。随着利改税第二步改革的实施,税收工作无疑将进一步强化,在这种情况下,企业财务工作的事情是否不多了?企业财务工作人员是否就可调去搞别的工作了呢?回答是否定的。实行利改税第二步改革以后,企业财务工作的内容确实发生了一些变化,但工作并没有减少,而且内容更丰富了,任务更繁重了,企业财务工作非但不应削弱,而且还要进一步加强。应当看到,当前利改税的第二步改革,是在价格体系、计 The second step of the reform of state-owned enterprises in profits tax reform came into full operation on October 1 this year. This is not only a major reform of the fiscal and taxation system, but also a precondition and an important part of the urban economic reform. The cycle of profit-tax reform breaks through and all other reforms can speed up the pace of progress. With the implementation of the second step reform of taxation and tax reform, the tax work will undoubtedly be further intensified. In this case, is there any small amount of financial work in the enterprise? Is the enterprise finance staff adjustable to carry out other work? The answer is no. After the second step of the reform of taxation and profits tax, the contents of the financial work of the enterprises have indeed undergone some changes. However, the work has not been reduced and the content has been more enriched. The tasks are more arduous. The financial work of enterprises should not only be weakened, but also be further strengthen. It should be noted that the second step in the reform of taxation and profits taxation is in the pricing system