论文部分内容阅读
国有企业战略性重组是国有企业改革的一项重要举措。作为国民经济管理和宏观经济重要调控手段的税收,特别是税制的配合,相关税收政策及时有效的调整,对国有企业改革目标的实现,具有重要的促进意义和联动影响。因此,在对国有企业进行战略性重组,调整国有经济布局时,税收政策的配合与税收征管手段的强化将是重要的环节与内容。一、国有企业战略性重组带来的税收问题(一)税收政策问题1、税收政策作为政府调节国家与国有企
The strategic restructuring of state-owned enterprises is an important measure for the reform of state-owned enterprises. The coordination of tax revenue, especially the tax system, as an important regulatory tool of the national economy and the macroeconomy, and the timely and effective adjustment of the relevant taxation policies have an important stimulative effect on the realization of the objectives of state-owned enterprises reform. Therefore, when carrying out strategic restructuring of state-owned enterprises and adjusting the layout of the state-owned economy, the coordination of tax policies and the enhancement of tax collection and management tools will be an important link and content. I. Tax Issues Caused by Strategic Reorganization of State-owned Enterprises (I) Problems of Tax Policies 1. Tax Policies As the government regulates the relationship between state and state-owned enterprises