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企业应交的资源税、所得税和调节税都按税务部门核定的时间,在月末前按计划预交,月末算出实际应交额,按月、按季或半年结算一次,年终进行清算,多退少补。每月的税后利润,按照规定的比例(80%)预留给企业,转为前述五种专用基金。年末计算全年税后利润,并将其中尚未转为专用基金的,转为专用基金,留归企业使用。
The resource tax, income tax and regulatory tax payable by the enterprise shall be prepaid according to the plan before the end of the month according to the time approved by the tax department, and the actual payable amount shall be calculated at the end of the month. Monthly, quarterly or semi-annual settlements shall be made and the year-end liquidation shall be conducted. Less fill. Monthly after-tax profits, in accordance with the provisions of the ratio (80%) reserved for the enterprise, converted to the five kinds of special funds. Calculated annual profit after tax at the end of the year, and has not been converted into a special fund, it shall be converted into a special fund to be used by the enterprise.