国企改制中的涉税问题 （一）政策方面： 通过各种方式的改制，国有企业通过资产重组和产权置换，其产权主体、生产要素都可能发生变化，从而引发一系列政策方面的问题。具体包括： １．一般纳税人资格是否变更问题。 ２．留抵税金、期初存货已征税款可否转移到新企业抵扣的问 Tax Issues in the Reform of State-owned Assets (I) Policy Aspects: Through various forms of restructuring, state-owned enterprises may undergo changes in the main body of property rights and the factors of production through asset restructuring and property rights replacement, thus triggering a series of policy problems. Including: 1. Whether the general taxpayer qualification changes. 2. Rescued tax, the beginning of the stock tax has been transferred to the new business deductible asked