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建筑施工企业在国民经济中占据重要份额,做好企业改制中的税收工作是保障建筑施工企业顺利改制的前提。本文先就集体所有制与有限公司制企业的税收性质做了简单对比,然后就建筑施工企业由集体所有制改制为有限公司过程中的税收问题提出了一些建议。
The construction enterprises occupy an important share in the national economy. Doing a good job of taxation in enterprise restructuring is a prerequisite for ensuring the smooth restructuring of construction enterprises. This article first makes a simple comparison between the collective ownership and the taxation of the limited company, and then puts forward some suggestions on the taxation of the construction enterprise from the collective ownership to the limited company.