由 于我国涉及企业改制的相关税收政策法规的滞后和不完善,加之税务机关对改制企业税收管理存在一定程度的缺位,特别是对企业改制前的欠税及偷骗税款如何追缴的问题使基层税务部门感到束手无策,导致部分企业借改制之名,行偷逃税之实。本文针对改制企业税款追缴问题,从调查江苏? Due to the lag and imperfection of related tax policies and regulations in the reform of enterprises in our country, combined with the fact that the tax authorities lack a certain degree of tax administration for the restructured enterprises, especially how to recover tax arrears before tax reform and tax fraud Grassroots tax authorities feel helpless, leading some enterprises to borrow the name of the system of reform, tax evasion. In this paper, the issue of recovery of corporate tax recovery, from the survey of Jiangsu?