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一、案例介绍A、B、C同是生产食盐的三个具有独立法人资格的民营企业。1996年,国家统一颁发食盐定点生产企业资质并实施专营,要求取得资质的条件必须是国有企业。为取得食盐定点资质,某县政府注册成立盐化总公司(简称“总公司”),工商登记为全民所有的企业法人,注册资本1500万元(实际未到位)。A、B、C三个企业对外共用总公司名下的食盐定点生产经营资质和商标,对内继续保持生产的独立性。2005年,县政府推动总公司按公司法规范改制登记,总公司将A、B、C三个企业合并成立新公司。一方面,三企业资产评估
First, the case introduction A, B, C with the production of salt is the three independent legal personality of private enterprises. In 1996, the state unanimously issued the qualification of salt-producing enterprises and implemented the franchise. The conditions for obtaining qualifications must be state-owned enterprises. In order to obtain fixed salt qualification, a county government incorporated Saline Corporation (referred to as “the head office”), and its business registration was a wholly-owned enterprise legal person with a registered capital of 15 million yuan (actually not in place). A, B, C three companies share the Corporation under the name of salt sentinel production and management qualifications and trademarks, internally to maintain the independence of production. In 2005, the county government urged the head office to reform its registration in accordance with the Company Law, and the head office merged the three companies A, B and C into a new company. On the one hand, three corporate assets evaluation