合理确定企业税负,是正确处理国家与企业分配关系的中心环节。税收作为国家实施宏观经济调控的基本手段,税率的高低、税负的轻重关系重大,不论对国家还是企业,具有双重制约作用。税负适度,既可促进经济发展,又能丰富税源;否则,税收与企业经济效益都要受到影响。正因为如此,国家在制定税负政策时,不但要考虑近期利益,力争稳妥地取得税收收入;而且尤应照顾长远利益,培育税源,巩固课税基础,量力征税,寻求“最佳税率”,促使国家与企业利益同步增长。近十年来,国 Reasonably determining the corporate tax burden is the central link in correctly handling the distributional relationship between the state and the enterprise. As a basic measure of macroeconomic regulation and control in the country, taxation is of great importance to the level of the tax rate and tax burden. It has a dual restricting effect on the state and the enterprises. The tax burden is moderate, both to promote economic development, but also to enrich the tax source; otherwise, the tax and economic efficiency of enterprises have to be affected. It is precisely for this reason that when formulating tax policies, the state should consider not only its immediate interests but also its earnest efforts to obtain tax revenue. In particular, it should take care of its long-term interests, cultivate tax sources, consolidate its tax base, tax it with the utmost energy and seek the “best tax rate” , To promote the simultaneous growth of the interests of the state and enterprises. In the past decade, the country