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为增强国营大中型企业活力,在税制改革和税收政策方面,有大量的工作要做:应实行税利分流;降低国营大中型企业税收负担,完善现行所得税制;完善流转税制;完善地方税体系,逐步向分税制过渡;还应进一步完善税收优惠政策,采取以产业倾斜为主的办法;坚持以法治税,加强税收征管工作;以国营大中型企业为中心开展促产增收工作。
In order to enhance the vitality of state-owned large and medium-sized enterprises, a great deal of work needs to be done in respect of tax reform and tax policies. Tax and profit diversion should be implemented; the tax burden on state-owned large and medium-sized enterprises should be reduced; the current income tax system should be improved; the current tax system should be perfected; The transition to the tax-sharing system should be further perfected; the preferential tax policies should be further improved; the measures based on industry tilt should be adopted; the taxation by law should be strengthened to strengthen tax collection and administration; and the state-owned large and medium-sized enterprises should be encouraged to increase production and increase revenue.