摘要
企业改制过程中的欠税问题过去未曾碰到过，现在遇到了又未引起足够的重视。本文通过对企业改制过程中存在的欠税问题及其原因的分析、探讨。
The problem of tax due in the reform of enterprise, which didn't show up in the past, has not been attached much importance to when it arises now. The article has analysed how it comes into being. Meanwhile, the counter-measures have been given.
关键词
企业改制
欠税
中国
改制
现代企业制度
reform of enterprise
problem of tax due
corresponding measure
