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党的十五大以来,我国企业改制进入决战阶段。为研究企业改制过程中对国税部门税收的影响及其解决对策,我们对焦作市部分工业企业的改制情况进行了调查。 一、改制的基本情况 焦作市对企业改制的指导思想是:以建立现代企业制度为目标,以明晰产权为突破口,以推进股份合作制为重要形式,大胆进行租赁、拍卖、兼并、破产等形式的改革,同时把企业改革、改组、改造和加强管理结合起来,逐步把具备条件的企业改组为全部或部分企业内部职工持股的股份合作制企业,最大限度地激
Since the 15th CPC National Congress, the reform of our country’s enterprises has entered the decisive stage. In order to study the impact of tax reform in state tax departments and their solutions, we investigated the restructuring of some industrial enterprises in Jiaozuo City. I. Basic Conditions of Restructuring Jiaozuo’s guiding ideology for enterprise restructuring is to establish a modern enterprise system as a goal, to clarify property rights as a breakthrough, to promote joint-stock cooperation as an important form of bold leasing, auction, mergers and bankruptcy and other forms At the same time, the enterprise reform, reorganization, transformation and strengthening management together, and gradually restructuring of qualified enterprises into all or part of the shareholding enterprise-owned joint-stock enterprise workers, to maximize the excitement