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guo you qi ye jian bing po chan zhong de shui shou wen ti chu tan
Author(s): 
Pages: 18-21
Year: Issue:  3
Journal: Taxation Research Journal

Keyword:  兼并破产国有企业破产企业税收问题地方政府企业破产企业兼并欠税《破产法》安置职工;
Abstract: 国有企业兼并破产中的税收问题初探□严昌涛近年来,对国有企业实施兼并破产,已成为国有企业改革的重要内容。据统计,全国58个优化资本结构试点城市,去年上半年兼并企业已达215户,资产总额63.9亿元,涉及职工210万余人。下半年拟兼并300余户企业。去年...
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