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1984年9月18日国务院颁发的《中华人民共和国国营企业所得税条例(草案)》第二条规定:“实行独立经济核算的国营企业,为所得税纳税义务人。”随着经济体制改革的发展,出现了以企业(集团)公司(以下简称公司)为纳税人向财政统一结算、上交所得税的形式,由此产生了公司成员企业之间盈亏轧抵应如何处理,如何计算应缴所得税和企业税后留利才能使财政不少收、企业不吃亏等有关财税问题,本文对此作初步探讨。
Article 2 of the Regulations of the People’s Republic of China on State-Owned Enterprise Income Tax (Draft) issued by the State Council on September 18, 1984 stipulates that: “State-owned enterprises that implement independent economic accounting are income tax duty obligors.” With the development of economic restructuring, There has been a form of corporate (group) company (hereinafter referred to as the company) as the taxpayer to settle the tax and pay income tax in a unified manner. This has resulted in how the company’s member companies’ profit and loss credit should be handled, and how to calculate the income tax payable and the enterprise. After taxation, it is necessary to make fiscal revenues a lot of business, companies do not suffer losses and other related fiscal and tax issues, this article makes a preliminary discussion.