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从财政部、国家税务总局获悉,新出台的《国有大中型企业主辅分离辅业改制分流安置富余人员的实施办法》,对改制企业给予一定的扶持政策。《办法》规定,国有大中型企业主辅分离,辅业改制,分流安置本企业富余人员兴办的经济实体,符合一定条件,经有关部门认定,税务机关审核,可享受三年内免征企业所得税的政策。 改制企业享受扶持政策必须具备以下条件:利用源企业的非主业资产、闲置资产和关闭破产企业
It was informed from the Ministry of Finance and the State Administration of Taxation that the newly introduced Measures for the Implementation of Separating and Distributing the Remaining Workers and Staffs of the Large and Medium-sized State-owned Enterprises in Separation of Auxiliary Industries and Subsidiaries, and that they will give certain supportive policies to the enterprises under restructuring. The Measures stipulate that the separation of state-owned and medium-sized state-owned enterprises from main business and auxiliary business, the restructuring of auxiliary businesses, and the diversion and resettlement of the economic entities established by the surplus personnel of the enterprise meet certain conditions. Upon examination and determination by the relevant departments and tax authorities, they may enjoy exemption from enterprise income tax within three years policy. Restructuring enterprises to enjoy supportive policies must have the following conditions: the use of non-core source business assets, idle assets and the closure of bankrupt enterprises