在社会主义市场经济改革运行过程中，国家为了搞活经济，适应市场经济发展需求，对国有大中型企业实行改组、改制、兼并、破产等方式，以促进企业生产经营发展，参与市场竞争。但在最近几年的运作过程中发现，企业破产后造成税款严重流失。如：乌海市是一个中小工业城市，从一 In the course of socialist market economic reform, in order to invigorate the economy and adapt to the needs of the development of the market economy, the state has implemented such measures as the reorganization, restructuring, merger and bankruptcy of state-owned large and medium-sized enterprises in order to promote the development of their production and operation and participate in market competition. However, in the course of its operation in recent years, it has been found that the tax losses have been caused by the bankruptcy of enterprises. Such as: Wuhai is a small and medium-sized industrial city, from one