从总务制到次长制——论伪满洲国政治体制的傀儡性

本帝国主义在伪满洲国实行“以总务厅为中心”的统治方式,以达到严密控制伪满政权的目的,通过总务制把伪满政府完全变成了傀儡。伪满洲国政权的行政运作,就是通过总务厅、次长制来实现的。在日本政府的殖民侵略下,经关东军司令官到伪国务院总务长官,总务长官到各部总务司长(次长),各部总务司长(次长)到各省总务厅长(省次长),由省总务厅长(省次长)再到各县参事官(副县长),形成由上至下的殖民统治体系。

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.