企业改制过程中涉及的增值税问题较多，现对已经明确的有关增值税管理问题加以整理，以利于国税机关加强对改制企业的增值税管理，减少国家税款流失。一、关于企业改制后的纳税主体1、企业改制后，无论企业法人如何变更，产权如何变动，凡改制后企业自主经营、独立核算盈亏的， There are more VAT issues involved in the process of enterprise restructuring. Now, we have sorted out the VAT management issues that have been clarified so as to facilitate the taxation authority to strengthen the VAT management of the restructuring enterprises and reduce the loss of state taxes. I. About the taxpayers after the enterprise restructuring 1. After the enterprise restructuring, no matter how the enterprise legal person changes, how the property rights change. Where the enterprise after reform is operated independently and the profit and loss are accounted for independently,