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1994年度企业所得税汇算清缴工作中,各地反映,一些税前列支项目的具体标准不够明确,不便操作。为统一政策,加强财务管理,现将有关问题明确如下,请遵照执行。 一、计税工资标准问题。除工效挂钩企业外,个别特殊行业,由主管部门提出书面申请,经地(市)国家税务机关批准,可上浮20％,其他行业(包括事业单位)仍按规定执行500元计税工资标准。
In the year 1994, when calculating and settling the enterprise income tax, all localities reflected that the specific standards of some pre-tax items were not clear enough and inconvenient to operate. To unify policies and strengthen financial management, we hereby clarify the relevant issues as follows and follow them accordingly. First, the standard tax pay. In addition to work-related enterprises, some special industries, written by the competent department, approved by the state (municipal) tax authorities, can go up 20%, other industries (including public institutions) still in accordance with the provisions of the implementation of 500 yuan tax rate.