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论股份制企业若干税收问题靳东升，王岩党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》明确指出建立现代企业制度是国有企业改革的方向，国有企业实行公司制是建立现代企业制度的必由之路。股份制作为现代企业制度的主要形式，不仅有利...
On Certain Tax Issues of Joint-Stock Enterprises Jin Dongsheng and Wang Yan’s “Decision of the Central Committee of the Communist Party of China on Some Issues Concerning the Establishment of a Socialist Market Economic System” passed at the Third Plenary Session of the 14th Central Committee of the Party of Yanas clearly pointed out that the establishment of a modern enterprise system is the direction for the reform of state-owned enterprises. Enterprise system is the only way to establish a modern enterprise system. Shareholding as the main form of modern enterprise system, not only beneficial ...