国家经贸委和体改委最近对工业企业实行合并、兼并作出新规定。新规定的主要内容是:——全民所有制企业间合并,可依法采取资产无偿划转方式,合并后的企业要承担原企业的债权债务。——企业实行兼并,可按兼并企业确定所有制性质和行业归属关系,按兼并资产性质执行相应的税收政策。因兼并引起地区间财政、税收调整的,由财政、税务部门按有关管理规定办理。——承包企业实行兼并,政府有关部门可酌情调整兼并企业上交利润指标。企业兼并后, The State Economic and Trade Commission and the NDRC recently issued new regulations for the merger and merger of industrial enterprises. The main contents of the new regulations are: - The merger of enterprises owned by the whole people can take the form of gratuitous transfer of assets in accordance with the law, and the merged enterprise must bear the debts and debts of the original enterprise. ——In the case of mergers and acquisitions, enterprises may determine the nature of ownership and industry ownership according to the merger enterprise, and implement corresponding tax policies according to the nature of the merger assets. Where financial and tax adjustments between regions are caused by mergers and acquisitions, the financial and taxation departments shall handle them in accordance with relevant regulations. -- The contracting companies shall implement mergers and the relevant government departments may adjust the profit indicators of the merged companies as appropriate. After the merger,