目前,一些小型的、主要是从事第三产业的个人承包、租赁集体企业甚至国营企业,由于分配上的私有化方式繁多,使企业性质蒙上了一层面纱,给税收的征收管理带来了很大难度。武汉市归口为集体性质的企业中,不完全具备“集体企业所得税暂行条例施行细则”五项条件的有一千三百多户,占城区集体企业总户数的11％,其中实为个体或合伙经营的占57％;不提取公共积累、不实行统一核算的占34.5％,生产资料属集体、个人共有的占8.5％。这种假集体,实个体或私营的现象,不仅存在于集体企业,少数国营企业中也有这种情况。认定企业性质须以工商行政管理机关核发的营业执照为准。按照税收政策,对这类企业是按个体征税的。然而对他们按个体征税果真 At present, some small-scale private contracting and leasing of collective enterprises or even state-owned enterprises, which are mainly engaged in the tertiary industry, has cast a veil on the nature of the enterprise due to the various ways of privatization in distribution and brought about tax collection and administration Very difficult. Among the enterprises in Wuhan that are collectively owned, there are over 1,300 households that do not fully possess the five conditions of the “Detailed Rules for the Implementation of the Provisional Regulations on the Collection of Enterprise Income Tax”, accounting for 11% of the total number of urban collective enterprises, Accounting for 57% of the joint operation; not taking public accumulation, not accounting for 34.5% of unified accounting, means of production are collective, individuals accounted for 8.5% of the total. This false collective, real-world or private phenomenon exists not only in collective enterprises but also in a few state-owned enterprises. The nature of the enterprise shall be subject to the business license issued by the administrative department for industry and commerce. In accordance with the tax policy, these enterprises are individually taxed. However, taxing them on an individual basis is true