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湖北省光化县县属15个小型国营工业企业,从1979年1月1日起,由上交利润改为试行按五级超额累进税率征收所得税、自负盈亏。按规定,企业实现的利润征收所得税以后,其余部分全部留给企业。国家和企业总的分配比例是:国家征六,企业留四。改征所得税后,国家不再给企业拨款,也不增拨流动资金,各项贷款本息的归还,都在企业留利中支付,亏损由企业自负。试点两年多来,这15户国营企业,狠挖潜力,加强管理,改善经营,
15 small-scale state-owned industrial enterprises in Gouhua County, Hubei Province, have been subject to profit tax on January 5, According to regulations, after the income tax on the profit realized by the enterprise, all the rest will be left to the enterprise. The total distribution ratio of the state and the enterprises is: the state levies six, and the enterprise leaves four. After the income tax is levied, the state will no longer allocate funds to the enterprises nor increase the working capital. All the repayments of the principal and interest of the loans are paid in the profits of the enterprises, and the losses are borne by the enterprises themselves. Pilot for more than two years, the 15 state-owned enterprises, relentlessly digging potential, strengthen management, improve management,