目前企业的税收负担是重还是轻?人们的判断有很大差异:有人认为重,阻碍了企业自我积累、自我改造和自我发展,主张减税让利;有人认为不重,不是企业缺乏活力的原因,不仅不应减税让利,而且还应提高税收占国民收入的比重,以便弥补越来越大的财政收支逆差。这说 At present, the tax burden of enterprises is heavy or light? People’s judgments vary widely: Some people think that it is heavy, hindering enterprises from self-accumulation, self-improvement and self-development, advocating tax concessions; Some people think it is not heavy, not the reason why enterprises lack vitality , We should not only reduce tax revenue and allow profit but also increase the share of tax in national income in order to make up for the ever-larger deficit in fiscal revenue and expenditure. That said