The Loss Of Tax Revenue And Legal Countermeasures In The Restructuring Of State-owned Enterprises

The restructuring of state-owned enterprises is to change the traditional system of state-owned enterprises and to set up the modern enterprise system which adapts to the competitive socialist market economy. It is to realize independent management, profit-and-loss responsibility, self-development, self-discipline. It is to change to independent legal person entities and market subjects. It can mainly be divided into such forms as company transformation, shareholding cooperative transformation, discreteness, debt for equity swap, sale, amalgamation, contract and lease.After analyzing the forms of the reform system of the state-owned enterprises and the relevant tax laws and regulations at present, in detail, the author has enumerated various phenomena causing the loss of tax revenue and the reasons causing these phenomena in the course of reforming the system of the state-owned enterprises. The author has been trying to find good recipes to control the revenue loss in reforming the system, combining with the theories and the practices of western countries in preventing from revenue loss.The author has explained the weakness and disappearance of the current laws and regulations in the course of managing the reform system of the state-owned enterprises in view of law science, utilizing the advantages in law speciality. On the basis of analyzing and proving, the author has proposed establishing the tax legal system, perfecting the legal provisions on business failure, establishing the tax authority's legal status in the procedure of enterprises' bankruptcy, strengthening the management of tax revenue's source, clearing up relevant preferential tax policies, etc. It will have some effect in practice.