国有企业与非国有企业税收负担以及税外负担情况的基本状态规律是：在增值税环节，基本一致；加其他各税，国有重于非国有，小部分行业非国有重于国有；加税外负担，国有重于非国有的差额加大，但仍有小部分非国有重于国有。基本结论是：在 1994年税改后，内资这一块税收负担的高低变化与所有制结构基本没有关系。虽然仍有差异，但影响因素大部分是非所有制结构的其他因素。进一步优化税收环境，公平税负，应从 10个方面着手： (1)扩大增值税的征收范围，焊接增值税中断的链条； (2)审时度势，逐步实行增值税转型； (3)对现行凭增值税专用发票进项税额抵扣法设置多轨参照防护机制； (4)统一内、外资企业所得税，实行国民待遇原则； (5)清理整顿企业所得税减免优惠普惠制，改而实行以技术产业为条件的所得税特惠制； (6)开征社会保险税，公平企业社会保障负担； (7)走可持续发展之路，尽快建立生态税收体系； (8)加强征管，设立税警，推进税务代理，推行信用卡制度； (9)积极配合国家经济政策，给改组改制国有企业创造一个相对宽松、优惠的税收环境，扶持国有企业顺利渡过改组改制磨合期，步入健康发展的新阶段； (10)适当放宽一般纳税人认定标准，对不够认定标准而又必须认定才能正常经营的小企业辅之以 State-owned enterprises and non-state-owned enterprises tax burden and tax burden of the basic state of the law are: in the VAT link, basically the same; plus other taxes, state-owned non-state-owned, a small part of the non-state sector over state-owned; Burden, the gap between state-owned and non-state-owned have increased, but a small proportion of non-state-owned enterprises still have a heavier burden on state-owned ones. The basic conclusion is: After the tax reform in 1994, the level of domestic tax burden and tax structure has little to do with the ownership structure. Although there are still differences, most of the influencing factors are other factors of non-ownership structure. To further optimize the tax environment and fair tax burden, we should start with 10 aspects: (1) to expand the scope of the scope of value-added tax and to terminate the chain of value-added tax (VAT); (2) to review the situation and gradually implement the VAT reform; (3) (4) unify the income tax of domestic and foreign-funded enterprises and implement the principle of national treatment; (5) clean up and rectify the preferential income tax system for enterprise income tax, and instead adopt the principle of taking technology industries as (7) take the road of sustainable development and set up an ecological taxation system as soon as possible; (8) strengthen the collection and management of tax revenue, set up the tax agency and promote the tax agency, (9) Actively cooperate with the state’s economic policies to create a relatively relaxed and favorable taxation environment for the reorganization and restructuring of state-owned enterprises, and help state-owned enterprises smoothly pass the period of restructuring, restructuring and running into a new stage of sound development; (10) Appropriate relaxation of the general taxpayers to determine the standard, but not enough to identify the standard but must be identified in order to normal operation of small businesses supplemented by