The Inquire On Solving Problem Of Impelling And Binding Of State-owned Enterprise From The Point Of View Of Tax Law

Development of a country generally relys on the development of it's people .In modern sense, A country 's development not merely depend on the individual person ,As corporate enterprise ,It has played an important and leading power role in the development of a country .Capitalist country's development relys on the growth of private enterprise under the private ownership. It's self-evident that state-owned enterprise is heavily relied on in socialist country . In socialist china ,Whether the reform of state-owned enterprise succeed or not determines distinct significance .Since the policy of reform and opening up, The reform of state-owned enterprise has gone through 4 phrases :release rights give in benefits, benefits replacement tax, stock ownership and company law, at present, Company law has become the main act in the reform of state-owned enterprise ,But the result is far away from satisfying. Company , as a mature enterprise form, has been proved as effectible through the experiences from western countries. But to state-owned enterprise, it can not show it's original function. The author holds the opinion that company law can do nothing to dissolving the existing paradox of state-owned enterprise by the exploration of the source and development of company law, the revealing of the main paradox of state-owned enterprise and the analysis of the difference between the settlement of company system and self-dissolving of state-owned enterprise problem .Company law is no more than skill of killing dragon. The reflection on solving the state-owned enterprise impelling & binding problem by property law is based on analysis to property problem and agent problem .We may find the key to this problem does not lie in property itself but the government by analysis to the two problems .Then it becomes the key point to impel government for problem of impelling and binding ,so property law could not touch the point of problem .In addition , the author differentiates country from government ,and shows the different meaning between profits and tax. Country is impelled by profits, government impelling comes from tax, so tax law is very critical to impelling government and to impelling and binding of state-owned enterprise as well. Property law is emphasized on taking stop gap measure, whereas tax law is the core that the state-owned enterprise improves the impelling and the renewal development of the tax law theory becomes the key factor whether the reform of state-owned enterprise succeed or not...