今年1月1日施行的新税制,是我国自改革开放以来的又一次重大改革,其涉及范围之广,影响之大,是建国以来所仅见。企业作为国民经济的基本细胞,在实施新税制的过程中,既是税制改革的波及对象,又是实施新税制的贯彻主体。 因此,企业如何对待这次税制改革,有什么样的行为取向,不仅对新税制能否顺利实施有着重要的影响,而且对企业的自身发展进步也具有决定性的意义。 The new tax system implemented on January 1 this year is another major reform in our country since the reform and opening up. The reform covers a wide range and has a great impact. It was only seen since the founding of the People’s Republic. As the basic cell of the national economy, in the process of implementing the new tax system, the enterprise is not only the target of the tax system reform, but also the implementing subject of implementing the new tax system. Therefore, what kind of behavior orientation the enterprise treats in this tax system reform will not only have an important influence on the smooth implementation of the new tax system, but also be of decisive significance for the development of the enterprise itself.