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江泽民在党的十五大报告中指出:“把国有企业改革同改组、改造、加强管理结合起来”,“采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等形式,加快放开搞活国有小型企业的步伐.”把国有小型企业的改制工作写入党的十五大报告,说明党中央对这项工作的重视.相信在今后一个阶段,国有小型企业的改制工作将会掀起一个新的高潮.各级税务部门要从战略和发展的高度认识改制工作,并把支持企业改制摆在税收工作的重要位置,但同时要注意严把改制企业的税款清缴关,防止税款流失.
Jiang Zemin pointed out in the report to the 15th National Congress of the CPC: “Combine the reform of state-owned enterprises with the reorganization, transformation and strengthening of management”; “take the form of restructuring, uniting, annexing, leasing, contractual management and joint-stock cooperation, Open the pace of invigorating the state-owned small-sized enterprises. ”Putting the restructuring of state-owned small enterprises into the report to the 15th National Congress of the Communist Party of China shows that the party Central Committee attaches great importance to this task. I believe that in the next stage, the restructuring of state-owned small enterprises will set off a A new climax of tax departments at all levels from the strategic and development to understand the restructuring of the work and to support the restructuring of enterprises in the tax work in an important position, but should pay attention to the restructuring of enterprises to pay taxes to pay the customs, to prevent tax Lost