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根据国家有关规定,集体所有制企业在改制为股份合作制企业时可以将有关资产量化给职工个人。为支持企业改组改制的顺利进行,国家税务总局日前对企业在这一改革过程中个人取得量化资产的有关个人所得税征收作出明确规定。对职工个人以股份形式取得的仅作为分红依据,不拥有所有权的企业量化资产,不征收个人所
According to the relevant provisions of the State, the collective-owned enterprises can quantify the relevant assets to the individual employees when they are restructured into joint-stock cooperative enterprises. In order to support the smooth progress of the reorganization and restructuring of enterprises, the State Administration of Taxation has made clear the stipulations on the collection of personal income tax on the individual acquired quantitative assets during the course of this reform. On the individual employees in shares obtained only as a basis for dividends, do not own the right to quantify the assets of the enterprise, do not impose personal