在国有企业改制过程中引发的税收流失问题,主要是发生在产权交易、企业资产重组、合资、破产清算等过程中,资产评估作为企业改制的一项基础性工作,其评估失误也会造成税收流失。因此解决国有企业改制引发的税收流失是要规范企业改制行为,提高资产评估水平。 Tax losses arising from the process of state-owned enterprises restructuring mainly occur in the process of property rights transactions, corporate asset restructuring, joint ventures, bankruptcies and liquidation. Assets assessment is a basic work of the enterprise restructuring and its assessment errors can also cause tax revenue Lost Therefore, to solve the tax loss caused by the reform of state-owned enterprises is to standardize the behavior of enterprise restructuring and improve the level of assets assessment.