在我国，国有企业是国家财政 收入的主要提供者。随着社会主义市场经济体制的建立和不断完善，国有企业都已成为独立的经济主体。在向市场经济的过渡中，不少国有企业面临较大的困难。“九五”期间，国家经济工作的重点是深化国有企业的改革．而企业税负的合理与否，直接关系到 In our country, state-owned enterprises are the main providers of state revenue. With the establishment and continuous improvement of the socialist market economic system, state-owned enterprises have become independent economic entities. In the transition to a market economy, many state-owned enterprises are facing greater difficulties. During the Ninth Five-year Plan period, the focus of the national economic work was to deepen the reform of state-owned enterprises. The tax burden is reasonable or not, is directly related to