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一、企业改制中存在的税收问题 (一) 税收政策方面的问题 1.税收优惠问题 按规定,民政福利企业、校办企业、国有粮食企业和国有森工企业等享受税收优惠。但这些企业实行股份制、股份合作制或承包租赁给个人经营后,持股者就可以凭股份分红,承包承租者也可以占有经营成果,如果继续享受税收优惠,税收优惠就会转向私人。同时按行业、按所有制性质实行税收优惠也
I. Tax Issues in Enterprise Restructuring (I) Tax Policy Issues 1. Tax Preferential Issues In accordance with the regulations, welfare enterprises, school-run enterprises, state-owned grain enterprises and state-owned forestry enterprises enjoy preferential tax treatment. However, if these enterprises implement shareholding system, joint-stock cooperative system or contract leasing for individual operation, the share holders can dividend their shares and the lessee of the contract can also occupy the operating results. If they continue to enjoy the preferential tax treatment, the tax preference will be turned to private ownership. At the same time by industry, according to the nature of the implementation of tax incentives