发挥税收调节职能促进国营企业改革陈秀榕谢少辉洪茂亮编者按］：企业是社会经济的主体，而国有企业又是我国社会经济的命脉，如何使我国的国有企业走出低谷，成了世纪末国人最热门的话题。江泽民总书记已在党的十五大报告中明确指出：建立现代化企业制度是国有企业改革的... To play the role of tax regulatory functions to promote the reform of state-owned enterprises Chen Xiu Rong Xie Shaohui Hong Mao Liang Editor’s Note: Business is the main body of the economy, and state-owned enterprises is the lifeblood of our social economy, how to make our state-owned enterprises out of the trough, has become the hottest topic at the end of the century . General Secretary Jiang Zemin pointed out clearly in the report to the 15th National Congress of the Communist Party of China: Establishing a modernized enterprise system is a reform of state-owned enterprises ...