１９９４年以来，我国一些城市进行了以“优化资本结构”为中心的企业改革，特别是党的十五大确定深化国有企业改革的方向和目标之后，全国各地都实施了以企业破产、兼并、合并、分立、股权重组、资产转让、出售等方式优化企业资本结构的改革，我国的经济和税源结构也因此... Since 1994, some cities in our country conducted enterprise reform centered on “optimizing the capital structure.” Especially after the party’s 15th National Congress decided to deepen the orientation and goals of the reform of state-owned enterprises, all the cities in the country implemented the policy of bankruptcy, merger, Merger, division, equity restructuring, transfer of assets, sales and other ways to optimize the reform of the capital structure of enterprises, China’s economy and tax source structure is therefore ...