随着企业改造、改组、改制的不断深化，为税收工作提供了新的课题，企业经营形式趋于多样化的态势，出现了诸如承包、转包、股份等经营方式。这些新的经营方式对税收征管提出了新的要求，要求制定与之相适应的税收征管办法，既能促进经济持续稳定发展，又能保证税收政策的... With the deepening of restructuring, reorganization and restructuring of enterprises, new topics have been provided for taxation work. The forms of business operation tend to be diversified. There have emerged such operating modes as contracting, subcontracting and shareholding. These new methods of operation put forward new requirements on tax collection and management and demanded the formulation of appropriate tax collection and management measures that will not only promote sustained and steady economic development but also ensure that tax policies are ...