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三、征税问题。问:如何计算所得税? 答:第二步利改税办法规定,凡国营企业从事生产经营所得和其它所得,除另有规定外,均应按规定缴纳所得税。应纳税所得额计税依据是:纳税人每一纳税年度的收入总额(包括营业外收入)减除成本、费用、国家允许在所得税前列支的税金、营业外支出、归还借款等税前扣减额,其余额为应纳税所得额。将应纳税所得额×企业适应所得税率=应缴纳所得税额。所得税率分为;大中型企业适用55％的固定比例税率;小型
Third, taxation issues. Q: How to calculate income tax? Answer: The second-step tax-to-tax reform stipulates that all income from production and operation of state-owned enterprises and other income shall be subject to income tax unless otherwise specified. Taxable income tax basis is: taxpayer’s total income (including non-operating income) in each tax year minus costs, expenses, taxes that the state allows before tax, non-operating expenses, return of loans, etc. The amount of deduction is the amount of taxable income. The amount of taxable income x enterprise income tax rate = the amount of income tax payable. Income tax rate is divided into; fixed-rate tax rate of 55% for large and medium-sized enterprises; small