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社会主义企业兼并是社会化大生产和商品经济发展的必然要求,也是我国经济体制改革和扩大企业自主权之后的必然结果。现阶段,我国企业兼并的形式是多种多样的,有行业、地区部门内的兼并,也有跨行业、跨地区、跨部门的兼并;有同一所有制企业之间的兼并,也有不同所有制企业之间的兼并;有全民所有制企业兼并集体所有制企业,也有集体所有制企业兼并全民所有制企业。但我国现行的所得税税制却是按所有制性质设计的,不同性质的所有制企业适用
The merger of socialist enterprises is an inevitable requirement for the development of socialized large-scale production and commodity economy. It is also an inevitable result of the reform of China’s economic system and the expansion of corporate autonomy. At this stage, the forms of mergers and acquisitions in our country are diverse. There are mergers within the industry and regional sectors, cross-industry, cross-regional, and cross-sector mergers; mergers between the same ownership companies and between different ownership enterprises. Mergers and acquisitions; There are state-owned enterprises that merge collectively-owned enterprises, and collectively-owned enterprises that merge state-owned enterprises. However, the current income tax system in our country is designed according to the nature of ownership, and it is applicable to different types of ownership enterprises.