编辑部：当前，企业改制工作在全国范围内普遍展开。在企业改制过程中，由于缺乏必要的约束和规范机制，其税收流失不容忽视：一是欠税无法清缴。绝大多数改制企业都存在欠税问题，破产企业更是“欠税累累”。这些企业改制后，由于经营管理机制发生变化、更换法人代表等原... Editorial Department: At present, the reform of enterprises in the country in general. In the process of enterprise restructuring, due to the lack of necessary constraints and normative mechanisms, its tax losses can not be ignored: First, it is impossible to pay taxes due. Most of the restructuring of enterprises there is the problem of tax arrears, bankrupt enterprises is “tax arrogance.” After the restructuring of these enterprises, due to changes in the management mechanism, the replacement of legal representatives and other original ...