一、企业改制给税收政策带来的新问题企业改制的形式多种多样 ,而现行的税收政策 ,只对改制中有关企业所得税方面的业务问题作了一些规定 ,对流转税和其他地方税的政策还不够明确。主要反映在 :(一 )对产权转让、拍卖、出售的企业如何征收流转税缺乏依据在目前改制中拍卖、出售 First, the new problems brought by enterprise restructuring to tax policies There are many forms of corporate restructuring. However, the existing tax policies only provide some provisions on the business problems related to corporate income tax in the restructuring. The policy on turnover tax and other local taxes Not clear enough. Mainly reflected in: (a) on the transfer of property rights, auction, sale of enterprises how to impose a lack of turnover tax auction in the current restructuring, the sale