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(一)支持国有企业改制、改组、改造和扭亏脱困政策支持企业改制。支持企业实行股份合作制,对改制为股份合作制的企业,可先从净资产中扣除企业改制前承担社会职能的七项费用后,再由职工投资入股;改制企业所得税以上一年为基数,新增部分前两年免征,后三年减半征收。支持组建大型企业集团,对其核心层企业及紧密层企业实际上缴的企业所得税,给予适当返还。鼓励企业兼并或收购重点脱困企业。被兼
(1) Support the restructuring, reorganization, transformation and turnaround of state-owned enterprises to support the restructuring of enterprises. Support enterprises to implement joint-stock cooperative system, the restructuring of the cooperative system for the shares of the enterprise, you can first deduct from the net assets of the enterprise restructuring before assuming the social functions of the seven costs, and then invested by workers shares; restructuring of corporate income tax more than a year as the base, The new part will be exempted for the first two years and halved after the third year. Support the formation of large conglomerates that give appropriate returns to the actual corporate income tax paid by their core and near-tier companies. Encourage enterprises to merge or acquire key enterprises. Be combined