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主辅分离、辅业改制分流是国家2002年底出台的政策,至今已运行了四年。为了扶持辅业改制后的企业,国家、地方给予了一些税费优惠政策,这为改制后的企业提高市场竞争力创造了一定条件。本文将结合具体案例对辅业改制分流减免税费政策进行分析。
Separation of main and auxiliary, auxiliary business restructuring diversion is the national policy promulgated by the end of 2002, has been running for four years. In order to support the enterprises after the reform of the auxiliary industry, some preferential taxation policies have been given by the state and local governments, which has created certain conditions for the enterprises after the restructuring to enhance their market competitiveness. This article will combine specific cases to analyze the diversion deduction and exemption of taxes and fees for the reform of auxiliary industry.