部分企业来信询问企业改组改制中税务问题如何处理，本刊记者专门采访了国家税务总局有关负责人。为适应企业合并、兼并、分立、股权重组、资产转让等改组、改造的需要，推进企业改革，根据《中华人民共和国企业所得税暂行条例》（以下简称《条例》）及其实施细则的有关规定，? Some enterprises wrote a letter asking enterprises how to deal with the problem of tax reform in restructuring and restructuring. Our correspondents interviewed the responsible persons of the State Administration of Taxation. In accordance with the relevant provisions of the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China (the “Regulations”) and its implementing rules in order to meet the need of restructuring and reorganization such as business mergers, mergers and acquisitions, mergers and acquisitions, share reorganizations and asset transfers, ?