做好国有企业资产与产权变动中的征缴税收档案管理，是保证国有企业资产与产权变动时税收征缴不流失的重要条件。国有企业资产与产权变动前要把企业在由计划经济阶段投入的人、财、物，按照有关的要求，把企业在生产销售过程中应上缴的税收逐额编制上交细目，并以建章立制的形 The tax archives management in the process of making changes in the assets and property rights of state-owned enterprises is an important condition for ensuring that tax collection will not be lost if the assets and property rights of state-owned enterprises change. Before the changes of the assets and property rights of the state-owned enterprises, the enterprises should put in the details of the taxes that should be turned over by the enterprises in the process of production and sales according to the relevant requirements in the people, money and materials invested by the planned economy stage. Legislative shape