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近年来,我国逐渐出现了国营企业或集体企业与三资企业联合经营的形式。这种经营形式具有以下特点:首先,联营各方的性质下同,一方是执行国内税法的内资企业,一方是执行涉外税法的外商投资企业;其次,从协作条件来看,一般由国内企业(以下简称甲方)提供经营场地,经济设备等,三资企业(以下称乙方)提供资金,且联营终止后,全部固定资产无偿归甲方所有;从管理方式来看,往往是由乙方承包经营,自负盈亏;从利润分配形式看,则由乙方每年定额付给甲方一定的利润分成。
In recent years, China has gradually emerged as a form of joint operation of state-owned enterprises or collective enterprises with foreign-funded enterprises. This form of operation has the following characteristics: Firstly, the nature of the parties to the joint venture is the same as that of one of the domestic-funded enterprises that implement the domestic tax laws and the other is the foreign-invested enterprises that implement the foreign-related tax laws. Secondly, Hereinafter referred to as Party A) to provide business premises, economic equipment, funded enterprises (hereinafter referred to as Party B) to provide funds, and after the termination of the joint venture, all of the fixed assets are owned by Party A; from the management point of view, often contracted by Party B , Self-financing; from the profit distribution of the form, then by the B to pay a fixed annual profit share of Party A.