债转股及其涉及的企业所得税问题

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7、_________________________________________________________________________________________________________________________________________________________________________ 自中国信达资产管理公司与北京水泥厂于1999年9月3日签订第一份框架协议以来，债转股这一新的改革形式正式启动。尽管理论界对债转股的改革在认识上存在差异，但在我国现有条件下，债转股不失为为国企解困、改变其不合理的资产负债结构、提高

8、商业银行的资产质量、防范