论文部分内容阅读
国营小型商业企业实厅租赁经营是各种责任制中所有权与经营权分离得比较彻底的一种方法。它适合小型企业的经营特点,育利于搞活小型企业,符合深化企业改革的要求。目前,小型企业租赁经营正在展开,或正在试点完善之中。总之,这是个不可逆转的趋势。按现行办法规定(见区体改委、商业厅、财政厅关于印发《国营商业小型企业租赁经营试行办法》的通知),承租方要健全财务帐目,按时向出租方报送报表;按合同规定交纳租赁费,并拿出一定比例的税
The state-owned small-scale commercial enterprises real estate leasing management is a more complete separation of ownership and management rights in various responsibility systems. It is suitable for the operating characteristics of small businesses, to promote the revitalization of small businesses, in line with the requirements of deepening the reform of enterprises. Currently, small-scale leasing operations are under way or are being piloted. In short, this is an irreversible trend. In accordance with the provisions of the existing measures (see the District Sports Reform Commission, the Department of Commerce, the Department of Finance on the issuance of “state-owned commercial small business leasing management trial approach” notice), the lessee to improve the financial accounts, on time to the lessor to submit statements; according to the contract Provisions to pay rental fees, and come up with a certain percentage of the tax