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去年,柳州市在实行“利改税”的试点中,对部分产品销售利润率较高的企业试行了征收收入调节税,其目的是为了调节各企业间因价格、自然资源、技术装备、地理交通环境和生产结构等客观条件所形成的级差收入,缩小它们之间的利润差距,使各企业能在基本相同的水平上开展竞争。征收调节税的具体做法是:根据各企业的产品销售利润率来确定调节税率,凡月利润率超过15％(不包括15％,这是财政部根据77—79年全国工交企业的产品销售利润率计算出的平均数),每超过1％征收0.6％的收入调节税,其计算公式如下:
Last year, Liuzhou City implemented a trial of “profit-making tax reform” on a trial basis to impose a revenue-adjusting tax on enterprises with higher profit margins in some products. The purpose of the trial was to regulate the taxpayers’ Traffic environment and production structure objective conditions such as the formation of differential income, reduce the profit gap between them, so that enterprises can compete at basically the same level. Specific measures to levy a regulatory tax is: According to the enterprise product sales profit rate to determine the regulatory tax rate, where the monthly profit rate of more than 15% (excluding 15%, which is the Ministry of Finance based on 77-79 years of national product sales profits Rate calculated average), 0.6% of the income tax adjustment for every 1%, the formula is as follows: