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深圳市是中央确定的进行股份制试点的城市之一,也是我国改革开放最早探索股票公开发行并上市交易的城市,经过几年的探索和努力,深圳市证券市场已初具规模。本文拟就如何完善股市税收政策的问题谈一些看法。一、股份制企业取得的成效深圳市从1987年开始实行股份制改革以来,截止1991年底,注册股份制企业200多家,其中符合规范形式的80多家;经过改组设立的股份制企业有45家,其中上市的有17家。据对5家最早上市的股份公司抽样调查,股份制运作后的一年与上年比,实现利润增长215％,净资产增长87％,固定资产增长155％,而职工月平均工资增长63％。
Shenzhen City is one of the cities determined by the central government to conduct joint-stock pilot projects. It is also one of the earliest cities in China that have been exploring the public offering and listing of shares during the reform and opening up. After years of exploration and efforts, Shenzhen securities market has begun to take shape. This article intends to talk about how to improve the stock market tax policy. I. Achievements Made by Joint-stock Enterprises Since the introduction of joint-stock reform in 1987, Shenzhen has registered more than 200 joint-stock enterprises by the end of 1991, of which more than 80 are in compliance with the normative form. 45 listed joint-stock enterprises have been reorganized, among which listed ones There are 17. According to a sample survey of the five earliest listed joint-stock companies, the profit-to-increase of 215%, net assets 87% and fixed assets 155%, while the monthly average wage of workers increased 63%.