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一、流通企业改制的基本情况 目前,流通企业特别是国有流通企业正在进行以产权制度改革为核心的改革,其主要做法是:把原来的企业主管部门(或总公司)改为国有资产经营公司,将过去企业主管部门所属的独立桉算的企业改为有限责任公司,实施资产运营,由资产经营公司负债,有限责任公司零负担经营。 所谓“零负担”,包括的内容是:1、对于改制企业的债权、债务(包括欠税)以及离退休人员生活费用、医疗费用,实行“新老划断”,即改制前企业的债权、债务为资产经营公司所有或承担,改制后的债权、债务为有限责任公司所有或承担。2、改制前企业的职工宿舍、学校、食堂、医院等非生产性经营资产和土地只评估作价,不入股。3、改制前企业的政策性亏损部门,实行挂帐停息。4、改制前企业结余的工资基金、奖励基金、福利基金留归改制后的有限责任公司使用。5、改制前企业拖欠职工工资、医疗费、社会统筹金、欠税等视同负债处理,由资产经营公司负担。 二、流通企业改制存在的涉税问题 首先,从有限责任公司看:
I. Basic Conditions of Restructuring of Circulation Enterprises At present, circulation enterprises, especially state-owned circulation enterprises, are carrying out reforms centered on the reform of the property rights system. The main approach is to change the original department in charge of enterprises (or head office) to a state-owned asset management company , The previous business department belongs to the independent Eucalyptus count the company into a limited liability company, the implementation of asset management, asset management company debt, limited liability company zero burden management. The so-called “zero burden” includes the following contents: 1. For creditors’ rights and debts (including tax arrears) and retired personnel’s living expenses and medical expenses for the restructuring of enterprises, the “old and new decisions” Debt is owned or assumed by the asset management company, and the creditor’s rights and liabilities after the restructuring are owned or borne by the limited liability company. (2) Non-productive operating assets and land, such as staff dormitories, schools, canteens, hospitals and other enterprises in the pre-reforming enterprises, shall be evaluated only for consideration and not for shares. 3, before the restructuring of the policy department of enterprises, the implementation of the suspension of the suspension. 4, before the restructuring of the corporate balance of wage funds, incentive funds, welfare funds to stay after the restructuring of the limited liability company. 5, before the restructuring of enterprises in arrears wages, medical expenses, social pooling, arrears and other debt treatment as deemed by the assets management company. Second, the tax reform exists in the circulation of enterprises First of all, from a limited liability company to see: