内容摘要：

随着经济全球化步伐的加快，我国社会主义市场经济迅速发展，企业改制改组也以多种形式迅速发展，尤其以整体改制、并购（合并、兼并）、分立、资产转让等几种类型居多。本文通过借鉴国际上企业改组改制在税收上的成功做法，分析了我国目前企业改组改制所得税中存在的问题，并提出了一些具体的政策建议。

关键词：企业　改制改组　所得税

abstract：with the fast pace of economic globalization and development of socialistic market economy in china, corporate reorganizations develop quickly in different ways. this paper analyzes issues existed in corporate income tax in the process of corporate reorganizations and proposes concrete policy suggestions by using successful practices of other countries for reference.

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