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国有企业改制是国有企业改革的一项重要内容，是搞活国有企业的根本措施，针对现阶段租赁、兼并、联合和股份制等各种形式，必须重点解决好分配关系、税制改革。调控机制和税收管理等方面的具体问题，必须规范税收管理、优化现行税制结构、强化改制调控力度、加强税收监督管理、深化税收征管体制，这样才是规范企业改制、促进企业发展的最佳选择。
The reform of state-owned enterprises is an important part of the reform of state-owned enterprises. It is a fundamental measure to invigorate state-owned enterprises. In the light of the various forms of leasing, mergers, joint ventures and joint-stock companies at this stage, we must focus on resolving the distribution relations and tax reform. Regulation and control mechanisms and tax administration, we must standardize the tax administration, optimize the current tax structure, strengthen the regulation and control of the restructuring, strengthen tax supervision and management, and deepen the system of tax collection and administration so that it is the best choice for standardizing enterprise restructuring and promoting enterprise development .