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在现行体制下,我国企业集团发展所表现出的不适应性是多方面的:1.权利、利益格局的区域化,严重阻碍着企业的联合,形成了存量资产在更大范围调整的壁垒。造成这种局面的最直接的原因,是现行的财税体制。新的分税制虽然较税改前的利税分流有了较大进步,但所得税的征收仍然
Under the current system, the inadaptability shown by the development of China’s enterprise groups is manifold: 1. The regionalization of the rights and interests pattern has seriously hindered the integration of enterprises and formed barriers to the adjustment of stock assets in a wider range. The most direct cause of this situation is the current fiscal and taxation system. Although the new tax-sharing system has made great progress over the taxation and taxation before the tax reform, the collection of income tax remains