国有企业改制作为搞活企业的一项根本措施，对于提高企业经济效益，发展新的经济增长点将起到良好的促进作用。但它同时也给税收管理带来许多新的情况和问题：（一）企业改制初期税收收入波动大。企业改制既是对企业生产经营机制的重大变革，也是对国家、集体、个人三者利... As a fundamental measure to invigorate enterprises, the restructuring of state-owned enterprises will play a good role in promoting the economic efficiency of enterprises and developing new economic growth points. But it also brings many new situations and problems to tax administration: (1) The tax revenue fluctuates greatly during the initial period of enterprise restructuring. Corporate restructuring is not only a major change in the production and operation mechanism of an enterprise, but also a benefit to the country, the collective and the individual ...