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为了真正使企业成为适应市场经济的法人实体和竞争主体,2000年以来,不少地方实行“以公有资本退出为核心”的企业二次改制。那么,二次改制时,原来的公有资本怎么退?为了得到国家有关集体(国有)企业的税收优惠政策,二次改制后的私营(股份制)企业不更改营业执照上的企业所有制性质,继续以集体(国有)企业的名义享受国家大量减免税政策,这部分的税收减免形成的利润能归股东(个人)所有吗?江苏省泰州市鸿宝凯利消防器材厂就是这样一个改制改出一串串问号的企业,导致群众意见纷纷,矛盾重重。
In order to truly make the enterprise a legal entity and a subject of competition that are adapted to the market economy, since 2000, quite a few places have implemented the second reorganization of enterprises with the core of withdrawing public capital. In the second reorganization, how can the original public capital be retreated? In order to obtain the preferential taxation policies of the state concerning the collective (state-owned) enterprises, private (joint-stock) enterprises after the second reorganization do not change the ownership of the business ownership in the business license, Collective (state-owned) enterprises in the name of enjoying a large number of national tax relief policy, this part of the tax relief to the profits of the shareholders (individuals) all? Jiangsu Province, Taizhou City, Hong Bao Kelly Fire Equipment Factory is such a system to change a bunch of string Question marks of enterprises, leading to the masses have different opinions, contradictions.