分片包干管理——会理局的经验启示

在新的形势下，会理局通过几年来不断探索，结合工效挂钩考核办法，不断创新管理，成功运用分片包干管理办法，为企业创收取得了佳绩。

Analysis and comparison of business income tax treatment of enterprise merger

In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.