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从各地供销社对小企业实行个人租赁经营的情况看,个人租赁使企业的所有权与经营权分离得更为彻底,企业面貌改变得更快,取得了令人满意的效果。但由于目前这项工作发展很快,采取的形式又很繁杂,有些政策也不够明确,还存在着许多问题,需要进一步探讨。一、财务制度如何执行。由于实行个人租赁经营不改变企业的所有制性质,企业职工的身份和待遇不变、企业的行政隶属关系不变,在财务、税收、信贷等方面既不应执行对个体户的政策,也不
From the perspective of local individual supply and marketing cooperatives in the implementation of individual leasing operations for small businesses, individual leasing has made the separation of ownership and operating rights of enterprises more thorough, and the appearance of enterprises has changed more quickly and has achieved satisfactory results. However, due to the rapid development of this work, the form adopted is complex and some policies are not clear enough. There are still many problems that need further discussion. First, how to implement the financial system. Since the practice of individual leasing does not change the nature of the ownership of the enterprise, the identity and treatment of the employees of the enterprise remain unchanged, and the administrative subordination of the enterprise remains unchanged. Neither the policy on the self-employed nor the policy on the self-employed person should be implemented in the areas of finance, taxation, and credit.