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△最近有不少企业向财政部去人击函,询问外贸企业留成外汇调剂所得人民币收益应否缴纳能源交通重点建设基金,另外,各地税务部门在征收过程中对征免政策也执行不一。为此,财政部(88)财预外字第15号文件作统一规定如下: 一、外贸企业按规定提取的各种奖励性质的留成外汇,如出口收汇—美元提取—美分和维修、寄售业务等提取的外汇,其调剂所得人民币收益,凡规定作为企业留利处理的,均应缴纳能源交通重点建设基金。
△ Recently, many companies have sent letters to the Ministry of Finance to inquire whether the proceeds from foreign exchange enterprises’ foreign exchange adjustments should be paid by the key construction fund for energy and transportation. In addition, the taxation departments in various localities also implement different policies for expropriation. To this end, the Ministry of Finance (Xinhua) No. 15 of the fiscal pre-outline word has made uniform provisions as follows: 1. Retirement foreign exchange retained by foreign trade companies in accordance with regulations, such as export receipts - US dollar withdrawal - cents and maintenance, consignment For the foreign exchanges drawn from operations, etc., the yuan income from adjustments, which are stipulated as the profits of enterprises, shall be paid by the key energy construction fund.