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最近,财政部下发了1988年国营工业企业年度汇总会计报表格式。针对各地财政部门对年度汇总会计报表提出的问题,我们写了这组问题解答。一、实行承包的利改税企业应交税利应如何反映? 按照财政部关于全民所有制工业企业推行承包经营责任制有关财务问题的规定,利改税企业实行承包后,仍应按现行税法规定缴纳所得税、调节税,盈利企业完成承包上交利润目标后的超目标利润,也应照章缴纳所得税、调节税。企业超过年度承包目标多得的部分,由财政部门采取收入退库方式,返还给企业
Recently, the Ministry of Finance issued the annual summary accounting statement form of state-owned industrial enterprises in 1988. For the financial departments around the annual summary of the accounting statements raised by the question, we wrote this set of questions to answer. First, the implementation of the contract tax profits and profits enterprises should be how to reflect? In accordance with the Ministry of Finance on the whole nation-owned industrial enterprises to implement the system of responsibility for contracting management of financial issues related provisions, tax reform enterprises to implement the contract should still be in accordance with the provisions of the existing tax law Income tax, regulatory tax, profit-making enterprises to complete the contracted profit target after the super-target profit, should also pay income tax, tax adjustment. More than the annual contract target enterprises get too much, by the financial department to take the method of return of revenue, returned to the enterprise