一、形成“国有企业税负重”认识的原因(一 )思想认识方面的原因由于长期以来形成的认识 ,认为国有经济是国民经济的主体、代表 ,国有企业应当属于保护、发展的重点 ,其它经济成分不应与国有企业平起平坐 ,因而当税制改革取消困难型减免税以后 ,国有企业实际上独享的税收优惠没 First, the formation of “state-owned enterprise tax burden” understanding of reasons (A) the reasons for ideological understanding For a long time since the formation of awareness, that the state-owned economy is the mainstay of the national economy, representatives, state-owned enterprises should belong to the protection and development priorities, and other The economic component should not be on an equal footing with state-owned enterprises. Therefore, after tax exemption and exemption were eliminated due to the tax reform, the actually exclusive tax concessions of state-owned enterprises