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为了贯彻集中资金、保证重点建设的方针,促进企业加强成本核算,提高经济效益,平衡农村社队企业之间以及社队企业同其他集体企业之间的税收负担,以利于他们在同等纳税条件下开展竞争,现就对农村社队企业和基层供销社征收工商所得税的税率问题,作如下规定:一、对农村社队企业征收工商所得税,一律按照八级超额累进税率计征;取消原来对社队企业按照20%的比例税率和三千元的起征点征收所得税的规定。原来比照农村社队企业按比例税率征收工商所得税的其他企业单位(如企业供销机构、专业公司、知青办的企业、企业主管部门等,下同),不论设在城市或农村,其经营所得和提取的管理费结余,都一律按照八级超额累进税率计征。
In order to carry out the principle of concentrating funds and guaranteeing key construction, promote enterprises to strengthen cost accounting and increase economic benefits, balance the tax burden between rural commune and rover enterprises and between the communes and brigade enterprises and other collective enterprises, so as to benefit them under the same tax conditions To carry out competition, the tax rates for the collection of industrial and commercial income taxes on rural social team enterprises and grassroots supply and marketing cooperatives are hereby formulated as follows: 1. The industrial and commercial income tax levied on rural social team enterprises shall be levied in accordance with the excess progressive tax rate of eight levels; Team enterprises in accordance with the 20% tax rate and three thousand yuan threshold income tax requirements. In contrast to other units (such as enterprise supply and marketing institutions, specialized companies, enterprises educated by the Youth Affairs Office, enterprises and departments, etc., hereinafter referred to as enterprises) whose income is levied at the proportional rate of tax on rural communes and brigades and communes, the operating income of the communes and rural areas Extract the management fee balance, all in accordance with eight progressive tax rate levy.