改革开放十多年来,国有企业改革作为整个经济体制改革的重中之重,可谓是什么良方妙药都开过了,但始终未能解决经济运行质量不高、财务压力越来越大的问题。不少企业生产淤塞,经营受阻,经济效益严重下滑,过去的国家骄子、利税大户,今日却深陷困境,举步艰难。全国上下无不在寻求扭转国有大中型企业困势的良方,使国有大中型企业尽快活起来并不断壮大其经济实力,已成为眼下诸多改革中关系到国计民生的重大问题。本文拟就国家对国有大中型企业的税收管理体制和税收政策方面的几个问题 In the more than a decade of reform and opening up, state-owned enterprise reform has been the top priority of the entire reform of the economic system. It can be said that what has been promised has been passed, but it has failed to solve the problem of low economic quality and increasing financial pressure. problem. Many enterprises have stalled production and business operations, and their economic returns have been severely declining. In the past, the country’s arrogant and profit-big taxpayers have been in deep trouble today and struggled. All over the country are seeking to remedy the difficulties of state-owned large and medium-sized enterprises, making state-owned large and medium-sized enterprises alive and growing their economic strength as quickly as possible. This has become a major issue in the current reforms that affects the national economy and people’s livelihood. This article plans to discuss several issues concerning the taxation and taxation policies of state-owned large and medium-sized state-owned enterprises.