企业改制是建立社会主义市场经济体制的必然选择，是建立市场经济物质基础的必由之路。企业改制从总体上讲对税收会产生正面影响。但由于现行税收制度与税收体制尚不完善，税收管理水平有待进一步提高，同时由于企业改制本身也存在某些不规范的问题，企业改制对税收也会产... The restructuring of enterprises is an inevitable choice for establishing a socialist market economic system and the only way to establish a material basis for a market economy. Corporate restructuring generally has a positive impact on taxes. However, due to the current tax system and tax system is not perfect, the level of tax management needs to be further improved, and because of the restructuring of the enterprise there are some non-standard issues, corporate restructuring will also tax revenue ...