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为彻底转换国有大中型企业经营机制,中央决定全面推行现代企业制度。股份制是现代企业制度的主要形式。我国要想全面实行现代企业制度,必须对大部分国有大中型企业成功地实行股份制改造。而企业法人积极投资入股、互相参股是对国有大中型企业进行股份制改造的重要前提条件之一。因此,各项政策应有利于调动企业法人参与股份制改造的积极性。但是,我们在股份制改造的实践过程中,遇到了股份制企业法人股东重复缴纳所得税问题。这个问题如不尽快解决,将会影响国有大中型企业的股份制改造工作。
In order to completely transform the operating mechanism of state-owned large and medium-sized enterprises, the central government decided to fully implement the modern enterprise system. Joint-stock system is the main form of modern enterprise system. In order to fully implement the modern enterprise system in our country, we must successfully reform the shareholding system for most state-owned large and medium-sized enterprises. The corporate legal person actively investing in shares, mutual shareholding is one of the important prerequisites for joint-stock reform of state-owned large and medium-sized enterprises. Therefore, all policies should be conducive to arousing the enthusiasm of enterprises and corporations to participate in the reform of the shareholding system. However, during the practice of shareholding system reform, we encountered the problem of duplicate payment of income tax by the shareholders of the joint-stock enterprise. If this problem is not solved as soon as possible, it will affect the joint-stock reform of state-owned large and medium-sized enterprises.