税务机关作为经济执法部门，毋庸置疑既要依法征税，保证国家的财政收入，又要积极支持企业改革，促进经济发展，培植新的税收增长点。鉴于目前企业改革不断深化而税收管理明显滞后的状况，本着有利于企业改革，有利于加强税收管理的指导思想，建议：（一）要进一步更新征... As the economic law enforcement department, the tax authorities undoubtedly need to collect taxes in accordance with the law to guarantee the country’s fiscal revenue, actively support the reform of enterprises, promote economic development, and foster new tax revenue growth points. In view of the current deepening of enterprise reform and the tax administration obviously lagging behind the situation, in line with the guiding ideology conducive to enterprise reform, which is conducive to strengthening tax administration, it is suggested that: (a) to further update the levy ...