随着社会主义市场经济的建立，我国企业转机改制不断深入和完善，引发出许多税收征管新情况、新问题，笔者就税收政策如何与企业改制相衔接谈几点看法.一、企业改制过程中存在的税收问题国地税组建后虽对旧税制进行了重大改革和完善，但就地方税制而言，仍存在政策适应面窄、操 With the establishment of a socialist market economy, the continuous improvement and transformation of the business transformation in our country has led to many new situations and problems in tax collection and management. How do we talk about how the tax policy is linked with the restructuring of enterprises? Existing tax issues After the establishment of the state tax while the old tax system has been a major reform and improvement, but the local tax system, there are still policies to adapt to a narrow surface,