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改革开放以来，我国非国有经济的增长速度大大超出国有经济的增长速度，得到了长足发展，但迅速崛起的非国有经济的税收贡献率与其经济贡献率极不相称，税收收入依赖于国有经济的状况仍未改变，国有企业继续担当着改革成本承担者的角色。这种状况既不利于提高税收收入占GDP的比重，也不利于不同经济类型企业之间的公平竞争。本文从分析各经济类型税负差异的原因入手，提出了提高非国有经济税收贡献的办法。
Since the reform and opening up, the growth rate of non-state-owned economy in our country has exceeded the growth rate of the state-owned economy and has made great strides. However, the tax contribution rate of the rapidly rising non-state-owned economy is disproportionately disproportionate to its contribution to the economy. Tax revenue depends on the state-owned economy The status quo has not changed, and state-owned enterprises continue to assume the role of the reform cost undertaker. This situation is neither conducive to raising the tax revenue share of GDP, nor is it conducive to fair competition among different types of economy. This article starts with the analysis of the reasons for the difference in tax burden of various types of economy and puts forward ways to improve the tax revenue contribution of non-state-owned economy.