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国营企业实行利改税办法后,财务会计处理比过去发生了较大的变化,所以1983年的企业决算报表也作了相应的变动。在审查汇总年度决算时,需要注意以下几个问题: (一)要正确反映实行利改税办法的企业户数 1.批准实行利改税的企业户数和税后上交利润办法不能随意变动。财政部核定各地利改税方案时,对于有多少户企业实行利改税办法,税后利润具体采用哪一种上交办法,如递增包干上交、固定比例上交、交纳调节税、定额包干上交或税后利润不上交等,都一一作了核
Since the implementation of the profit-tax reform by state-owned enterprises, the financial accounting has undergone major changes over the past, so the 1983 final accounts statements have also been changed accordingly. When examining and summarizing annual accounts, the following questions need to be paid attention to: 1. Correctly reflecting the number of enterprises that implement the profits tax reform 1. The number of enterprises that have implemented profits tax reform and the method of turning over profits after tax can not be arbitrarily changed . Where the Ministry of Finance approves the profit and tax reform programs in various places, for which number of enterprises the profit and tax reform measures should be adopted, what kind of payment method should be adopted for the after-tax profits? For example, increase the amount to be paid, turn over the fixed proportion, pay the regulatory tax, Turnover or after-tax profits are not paid, etc., have made a nuclear one by one