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企业改组改造中所得税若干问题的探讨刘磊江泽民总书记在党的十五大报告中指出，要“对国有大中型企业实行规范的公司制改革，使企业成为适应市场的法人实体和竞争主体。”并强调要“把国有企业改革同改组、改造、加强管理结合起来。”“对国有企业实施战略性改组”、“以...
General Secretary Liu Zemin pointed out in his report to the 15th National Congress of the Communist Party of China that “we should standardize the reform of the state-owned large and medium-sized enterprises and make the enterprises a legal entity and a subject of competition that are suitable for the market.” He also stressed the need to “combine the reform of state-owned enterprises with the restructuring, transformation and strengthening of management.” “Strategic restructuring of state-owned enterprises”, "