国有大中型企业是我国国民经济的命脉，也是国家财税收入的主要来源。在市场经济条件下，作为国家调控宏观经济运行和企业经济运行的重要手段之一的税收，如何在政策上促进国有企业的改革，是一项具有重要现实意义的课题。辩证认识国有企业改革与税收政策的调整国有企业的生存 Large and medium-sized state-owned enterprises are the lifeblood of China’s national economy and the main source of state revenues and taxes. Under market economy conditions, how to promote the reform of state-owned enterprises in policy as a tax that is one of the important means by which the state controls its macroeconomic operations and the economic operation of enterprises is an issue of great practical significance. Dialectically Understanding the Reform of State - owned Enterprises and the Adjustment of Tax Policies. Survival of State - owned Enterprises