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The people's livelihood exemption means that the operation is related to the national economy and people's livelihood, and under special circumstances (such as heavy pollution weather, etc.), it is not subject to control and restrictions, enjoys the exemption policy, and is still allowed to produce or partially permitted to produce people's livelihood security enterprises, the types mainly include foreign trade enterprises, industrial chain supporting enterprises, leading enterprises, military enterprises, food enterprises, collaborative heating enterprises, etc.
Extended Materials. Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. "Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.
Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.
In the scope of commodity economy, as one of the various modes of organizational units, according to certain organizational laws, the organic economic entity is generally for the purpose of profit, with the mission of maximizing the interests of investors, customers, employees and the public, and exchanging income by providing products or services. It is a product of social development and has grown and strengthened due to the development of the social division of labor. Enterprises are the main players in market economic activities; Under the socialist economic system, the coexistence of various enterprises constitutes the micro foundation of the socialist market economy.
There are three basic organizational forms of enterprises: sole proprietorship, partnership and company, and the corporate enterprise is the most important and typical organizational form in modern enterprises.
Modern economic theory believes that enterprises are essentially "a mechanism for resource allocation", which can realize the optimal allocation of the entire social and economic resources and reduce the "transaction costs" of the whole society.
Quality. In 1937, the American economist R H Coase published an article entitled "The Nature of Enterprise", which is considered to be the beginning of the first to carry out this problem.
Prior to this, the question of what the nature of the enterprise itself is is a question that has been ignored by traditional microeconomic theory. In the traditional microeconomic theory, the production process of the manufacturer is regarded as a "black box", that is, the enterprise is abstracted into a "black box" that pursues profit maximization from input to output.
On the issue of the nature of the enterprise. Western economists have different views and there are some debates among them. Some Western economists have analyzed the nature of firms mainly from the perspective of transaction costs, as Coase emphasized.
Enterprise scenarios. Any transaction can be seen as a contract between the two parties to the transaction. The so-called transaction cost can be seen as the cost generated around the transaction contract.
According to Coase et al., a type of transaction cost arises from losses caused by contingencies faced by both parties at the time of signing. These contingencies are either not written into the contract because they could not have been foreseen in advance, or they can be foreseen but cannot be written into the contract because there are too many factors. Another type of transaction cost is the cost of entering into a contract, as well as the cost of monitoring and enforcing it.
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It refers to the livelihood security enterprises whose operation is related to the national economy and people's livelihood, which are not subject to control and restrictions under special circumstances (such as heavily polluted weather, etc.), enjoy exemption policies, and are still allowed to produce or partially permitted to produce, mainly including foreign trade enterprises, industrial chain supporting enterprises, leading enterprises, and military enterprises.
Food enterprises, collaborative heating enterprises, etc.
There are two types of exemptions:
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