近几年来,经济的发展变幻莫测,股市虽然处于低迷状态,但企业上市的热情依然很高涨。对于计划上市的公司来说,IPO的准备过程也是需要很多工作的,而税收问题就是企业IPO进程中的一个大的障碍,很可能会造成IPO被否。本文主要介绍了IPO过程中的税收问题,并且在此基础上提出了相关建议和总结。 In recent years, the economic development is unpredictable. Although the stock market is in a downturn, the enthusiasm of the enterprises is still very high. IPO preparation process also takes a lot of work for listed companies, and the tax issue is a big obstacle in the process of enterprise IPO, which is likely to result in the IPO is not. This paper introduces the tax issues in the IPO process, and on this basis, put forward the relevant recommendations and conclusions.