企业兼并、破产造成税收流失，是企业改革中的普遍现象，已引起社会各界的关注，也成为税收工作的一大难点。现结合实际工作，谈几点认识：一、企业兼并、破产过程中税收入库难的几个主要因素（一）政府行为不规范企业改革改制的目的是政企分开，还经营管理权于企业，减少... Tax evasion caused by mergers and bankruptcies is a common phenomenon in the reform of enterprises. It has aroused the concern of all sectors of society and has become a major difficulty in taxation work. Now combined with the actual work, to talk about a few understanding: First, mergers and bankruptcy tax storage difficult several main factors (a) the government does not regulate the behavior of enterprise reform and reform is the purpose of separation of government and enterprises, but also management power in business ,cut back...