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南京市从92年起抓住时机、分阶段、有步骤地推进股份台作制。目前已有121家企业实行股份台作制。但这一新生事物在发展中还存在四方面的难点和问题:一是现有集体企业在改组过程中资产存量如何处置比较棘手;二是股份合作制股权没有转让交易的渠道;三是改组前后所得税税负不合理;四是改组过程中资产评估不够规范。为此,笔者提出以下对策:一、对于集体企业原有资产存量的处置,本着面
From 92 onwards, Nanjing City seized the opportunity, staged and step by step to promote the shareholding system. At present, 121 companies have implemented a shareholding system. However, there are four difficulties and problems in the development of this new thing: First, how existing asset companies deal with asset stocks in the process of restructuring is more difficult; second, equity joint-stock equity has no channels for the transfer of transactions; and third, before and after restructuring The income tax is irrational; Fourth, the assets assessment during the restructuring process is not standardized. To this end, the author proposes the following countermeasures: First, the disposal of the existing assets of the collective enterprise, in the face of the