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●股份制企业将成为我国社会主义市场经济下的主体企业。本文通过日本对股份制企业在创立、合并和清算过程中的所得课税事项,简要地介绍了日本股份制企业的所得课税实务,可供我们参考。
● Joint-stock enterprises will become the mainstay enterprises in China’s socialist market economy. This article briefly introduces the income taxation practice of Japanese joint-stock corporations through the income taxation items of the joint-stock enterprises in the process of establishment, merger and liquidation for your reference.