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2. In the case of collectively merging & purchasing enterprises and arranging for the staffs in original enterprises, the following costs can be deducted from the net assets after evaluation:
(1) While the actual expenditures in the previous year is set as standard, the following costs, such as the medical care expenses of the retirees, staffs with injuries at work and with occupational diseases, the pension costs and allowances of comforting object, can be deducted in 10 years.
(2) If by standard of the triple of last average salary in our province to calculate, the whole resettlement cost of unemployed staffs, which is calculated according to 20% of on-the-job staffs, can be deducted.
3. The cost of purchasing the property rights of enterprise can be paid off within 3 years by installment; however, the initial payment can not be less than 40%. If the payment is made in full, the preference of 20% can be enjoyed; if the payment made in 2 years, the preference of 10% can be enjoyed.
4. The selling price of property rights of enterprise is decided by the market. Through official approval and verification, the knockdown price is allowed to be less than the assessment value.
5. For the enterprise, whose assets and debts keep balance basically, on the premise of ensuring the continuous management of enterprise by setting up assets mortgage, it can be sold according to the price of zero asset. |
