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一、上市公司所得税政策执行状况目前,在900多家上市公司中,几乎有70%的公司在其上市公告或年度报告中明确表述其所得税税率为15%,而表明执行33%税率的公司少之又少。事实上,近年来上市公司按15%负担企业所得税已成为不成文的“统一”规定。然而在具体操作时,各地情况差异较大。有的是直接按15%的税率征收企业所得税,有的由税务部门实行即征即退,有的由财政部门实行先征后返或列收列支。至于退、返款的处理更是五花八门:有的并人利润,有的用于转增资本公积金,有的作为财政借款长期挂账,有的作为流动资金,有的
First, the implementation status of the income tax policy of listed companies At present, almost 70% of the more than 900 listed companies, in their public or annual reports, clearly state that their income tax rate is 15%, while the number of companies that have implemented the tax rate of 33% Few. In fact, the corporate income tax paid by listed companies at 15% has become an unwritten “uniform ” regulation in recent years. However, in the specific operation, the situation is quite different everywhere. Some directly impose enterprise income tax at a rate of 15%, and some are implemented immediately by the taxation department. Some of them are returned by the financial department or collected by the financial department. As for the refund, the handling of rebates is more varied: some people make profits, others are used to transfer capital reserve, and some are long-term accounts as financial borrowings, and some are used as working capital. Some