作　　者： ;

机构地区： 广东省委党校

出　　处： 《吉林省经济管理干部学院学报》 2004年第3期25-28,共4页

摘　　要： 《中华人民共和国个人独资企业法》的颁布施行,使我国对中小企业组织形态的法律调整在体系上趋于完善。但是,四年多的实践表明,我国并没有出现预期的个人创业热潮,个人独资企业发展缓慢。究其原因是个人独资企业的民事主体地位,个人独资企业的双重税负,个人独资企业的企业债务和企业主个人债务的清偿等问题,制约了个人独资企业的发展。 The carrying out of Chinese Individual Venture Law makes the law adjustment of organization forms of middle and small -sized enterprises perfect. But individual ventures are still developing slowly. After study, we find many problems are still and small - sized enterprises perfect. But individual ventures are still developing slowly. After study, we find many problems are still restricting the development of individual ventures, such as the civil main body position double tax, debts and debts payment etc.

关 键 词： 个人独资企业 民事主体 双重税负 债务清偿

领　　域： [经济管理—企业管理] [经济管理—国民经济]