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我县正在进行农村股份制试点。股份合作制企业是以集体经济为主体,农民自愿入股,按股事受权益、分担风险的集体经济组织。试点中,涉及到国家扶持基金的归属及权益处理问题。本文就此谈点个人浅见,供参考。据我县乡镇企业局统计,截止1992年5月,全县乡镇集体企业中的国家扶持基金共1.21亿余元,占全部投资基金的15.93％。国家扶持基金的形成,有四个来源:一是企业应缴纳的所得税经批准减免,留给企业作为扶持基金;二是企业新产品减免的产品税、增值税;三是国家无偿投资的款项;四是国家扶持企业用于专门用途的拨款。笔者认为,以上四项均应归属于国有资金。此外,根据国务院清产核资领导小组办公室对集体所有制企业中国有资产的界定,集体企业依据国家规定“税前还贷”用应纳税金部分所积累起来的资产也应归国家所有(目前乡镇集体企业对这
My county is carrying out rural joint-stock pilot. Joint-stock cooperative enterprise is a collective economic organization taking collective economy as the main body, peasants willingly participating in stock rights, sharing interests according to the rights and interests of the share-holders, and sharing the risks. In the pilot project, it involves the vesting of the state support fund and the handling of the rights and interests. This article talk about personal humble opinion for reference. According to the statistics of the township and village enterprises bureau of our county, as of May 1992, the state support funds of the township collective enterprises in the county totaled more than 121 million yuan, accounting for 15.93% of the total investment funds. The formation of state support funds, there are four sources: First, corporate income tax should be approved by the relief, leaving the enterprise as an enabling fund; second is the product tax relief for new products, value-added tax; third is the amount of state investment funds; Fourth, state-funded enterprises for the purpose of appropriation. The author believes that the above four items should be attributed to state-owned funds. In addition, according to the definition of assets owned by the collective ownership enterprises in China by the Office of Leading Group for Clearing and Capital Verification under the State Council, the assets accumulated by the collective enterprises according to the tax provisions stipulated by the state in “pre-tax repayments” should also be owned by the state (collectively, Business to this