目前,随着改革开放的深入和市场经济的发展,我国的国有企业改组改制情况普遍增多。税务机关在工作中发现,对国有企业实行股份制改组或兼并过程中,其产成品、在产品、原材料、库存商品等所有权发生转移,具体征税范围不清楚,急需认真的分析和加强征管。根据中华人民共和国税收征 At present, with the deepening of reform and opening up and the development of a market economy, the restructuring of state-owned enterprises in our country has generally increased. During the work of the tax authorities, the tax authorities found that the transfer of ownership of their finished products, products, raw materials, inventory commodities, etc. to the state-owned enterprises in the process of their shareholding restructuring or merger was unclear and the urgent need for careful analysis and enhancement of collection and management was urgently needed. According to the People’s Republic of China tax collection