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根据股份制试点的有关规定,国家准予部分试点企业在我国境内发行人民币股票和人民币特种股票以及在境外发行、上市股票、现对股份制试点企业适用税收法律问题明确如下: 一、中国境内的内资企业(包括国有企业、集体企业、私营企业等)经有关部门批准,改组成为股份有限公司的,不论其发行股票的种类及股份结构比例如何,均应依照国家税务局和国家体改委
According to the relevant provisions of the pilot joint-stock system, the state grants part of the pilot enterprises to issue RMB stocks and RMB special stocks in our country and the issue of overseas listed stocks, the shareholding pilot enterprises now apply for tax legal issues are as follows: First, the domestic enterprises in China Including state-owned enterprises, collective-owned enterprises, private-owned enterprises, etc.) are subject to the approval of relevant departments and reorganized into joint-stock limited companies, regardless of the type of shares they issue and their share structure ratio,