haku: @author Guo, Xinjing / yhteensä: 1
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| Tekijä: | Guo, Xinjing |
| Otsikko: | Assuming responsibility for profits and losses based on normalizing enterprise's debt scope (original in Chinese) |
| Lehti: | China Industrial Economics Research (c)
1993 : 12, p.27-29 |
| Asiasana: | DEBT MANAGEMENT FINANCIAL MANAGEMENT PROFIT SHARING TAXATION INCOME DISTRIBUTION CHINA |
| Kieli: | chi |
| Tiivistelmä: | The abnormality of enterprise's debt scope means that the owner's investment and enterprise's profits which do not belong to the debt scope are transformed into "debt". Therefore, the enterprise's debt scope is over wide, the debt rights are more over, the debts are heavy. Therefore, the paper takes measures for reform: tax and profit must be separated apart, profit must be classified, loan must be repaid after paying tax, etc. |
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