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国有企业兼并破产中的税收问题初探□严昌涛近年来，对国有企业实施兼并破产，已成为国有企业改革的重要内容。据统计，全国５８个优化资本结构试点城市，去年上半年兼并企业已达２１５户，资产总额６３．９亿元，涉及职工２１０万余人。下半年拟兼并３００余户企业。去年...
A Preliminary Study on the Tax Issues in the Merger and Bankruptcy of State-owned Enterprises □ Yan Changtao In recent years, the merger and bankruptcy of state-owned enterprises has become an important part of the reform of state-owned enterprises. According to statistics, there are 58 pilot cities with optimized capital structure in the country. There were 215 annexed enterprises in the first half of last year with total assets of 6.39 billion yuan and 2.1 million workers and workers involved. In the second half to be merged more than 300 companies. last year...