党的十五大召开之后，我国经济体制改革进一步深化，各地又掀起了企业改革的高潮，税收做为重要的经济杠杆、财政收入的主要来源，企业改革必然给税收政策和税收征管带来一些新情况、新问题。当务之急是各级地方党委、政府，尤其是税务机关，必须认清企业改革形势，积极研究探? After the 15th CPC National Congress was held, the reform of China’s economic system was further deepened and the climax of the reform of the enterprises was set off in various places. As an important economic lever and the main source of revenue, tax reform inevitably brought some tax policies and tax collection New situation, new problem The top priority is that local party committees and governments at various levels, especially the tax authorities, must clearly understand the situation of enterprise reform and actively study exploration?