税制改革是深化企业改革的重要条件。今年以来,以承包为主要内容的企业改革在全国范围内普遍推行。企业经营机制的完善,要有适宜的外部环境,需要进行各方面的配套改革。其中包括税制改革。前不久,世界银行的专家在对我国的一些大中型工商企业和企业集团进行调查之后说:“税制改革是企业改革的重要前提,税制设置扭曲,阻碍经济发展,使分配不合理。目前企业改革的措施只有在税制改革之后才能完整,很难说税 Tax reform is an important condition for deepening the reform of enterprises. Since the beginning of this year, the reform of enterprises with contracting as the main content has been carried out throughout the country. Improve the business mechanism, there must be appropriate external environment, the need for all aspects of supporting reforms. These include tax reform. Not long ago, after conducting an investigation into some large and medium-sized industrial and commercial enterprises and enterprise groups in China, World Bank experts said: "The reform of the tax system is an important prerequisite for enterprise reform. Distortion of the taxation system hinders economic development and makes the distribution unreasonable. Only after the reform of the tax system can be complete, it is difficult to say tax