随着改革的不断深入，党中央、国务院曾明确提出要调整和完善所有制结构，实现公有制实现形式的多样化，要求加快国有企业改革的步伐，对国有企业实施战略性改组。近几年的实践证明，这一战略决策的实施，在给国有企业自身注入生机和活力的同时，也对税收管理提出了新的挑战和 With the deepening of the reform, the Central Party Committee and the State Council have explicitly proposed that the ownership structure should be readjusted and perfected and that the public ownership should be diversified to achieve the goal of speeding up the reform of state-owned enterprises and implementing a strategic reorganization of state-owned enterprises. The practice in recent years has proved that the implementation of this strategic decision has given new challenges to tax administration while injecting vigor and vitality into the state-owned enterprises themselves. At the same time,