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现行税收对物资流通环节的调节,包括利润调节和留利调节两部份。利润调节,通过设置流转税(即营业税)来调节流环通节经济活动,迫使企业重视自身经营机制改革,提高经济效益。流转税是在物资实现销售之后,按销售收入或差价收入的一定比例课税,控制物资流通企业利润收入。留利调节,通过设置所得税、调节税来调整国家与企业之间的利润分配关系,使社会积累和消费按比例发展。留利调节是在企业获得利润之后,按一定比例对流通环节产生的那部份剩余价值进行分配,保证国家在流通环节筹集尽量多的财政收入。
The adjustment of the current tax on the circulation of materials, including profit adjustment and profit adjustment two parts. Profit adjustment, through the establishment of turnover tax (that is, sales tax) to regulate the Central Section of economic activities, forcing enterprises to attach importance to their own operating mechanism reform and improve economic efficiency. Turnover tax is achieved after sales of materials, according to a certain percentage of sales revenue or post-tax income tax, control the circulation of corporate profits income. Rili adjustment, through the establishment of income tax, tax adjustment to adjust the distribution of profits between countries and businesses, so that the social accumulation and consumption in proportion to development. Rili adjustment is the profit after the enterprise, according to a certain percentage of the residual part of the distribution of the circulation of the distribution, to ensure that the state in circulation to raise as much as possible financial revenue.