国家税务总局对股份制试点企业适用税收法律问题作出了如下规定:1.中国境内的内资企业(包括国有企业、集体企业、私营企业等)经有关部门批准,改组成为股份有限公司的,不论其发行股票的种类及股份结构比例如何,均应依照国家税务总 The State Administration of Taxation has made the following provisions on tax legal issues applicable to joint-stock pilot enterprises: 1. Domestic-funded enterprises (including state-owned enterprises, collective-owned enterprises and private-owned enterprises) in China are reorganized into joint-stock limited companies with the approval of relevant departments, regardless of their issuance The type of shares and the proportion of shares structure, should be in accordance with the total national tax