商零企业税负探析新税制运行已两年多，它对促进我国社会主义市场经济体制的建立和发展，占有非常重要的地位，发挥了重大作用。新税制是以全面实行增值税为主要内容的流转税制改革为重声、，在税收负担上遵循保持原有总体税负不变，既不增加企业总体负担，又不减少国家财... Business tax zero enterprise tax analysis The new tax system has been running for more than two years, it plays a significant role in promoting the establishment and development of China’s socialist market economic system, occupy a very important position. The new tax system is based on the full implementation of value-added tax turnover tax system for the re-sounding, in the tax burden to keep the original total tax burden unchanged, not to increase the overall corporate burden, without reducing the national financial ...