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利改税第二步办法的实施,使企业大部分利润在既定的基期利润和所得税率,调节税率的定比法下固定不变上交财税部门,把国家与企业的分配关系,基本上纳入固定轨道,使国家和企业都心中有数,避免过去那利企业主管部门压企业多交利润,企业向主管部门争基数,争利润留存比例的扯皮现象.但能否在大型企业内部,总厂对分厂仿照利改税办法进行利润分配呢?我们认为是可行的.目前企业内部采用经济责任承包、奖励包干、递增提成或提奖率等办法,由于指标年年变更加码,分厂有顾虑,不利于发挥分厂增收节支的积极性.如果比照
The implementation of the second-step reform of the tax-to-tax reform has resulted in the majority of profits of the company being fixed and transferred to the fiscal and taxation departments under the established base-period profit and income tax rate, and the fixed-ratio method of adjusting the tax rate, basically including the distribution relations between the state and the enterprise. The fixed track will make the country and the enterprise aware of it, avoiding the nagging phenomenon in which companies in charge of business in the past had pressured the enterprises to pay more profits, the competition between the company and the competent department, and the proportion of profits retained. But whether it can be inside a large-scale enterprise, the plant We believe that it is feasible for the factory to imitate profit distribution according to the tax reform method. At present, internal companies adopt economic responsibilities for contracting, awarding lump sums, incremental commissions, or awarding rates. As indicators change year by year, the factories have concerns. It is not conducive to the enthusiasm of increasing plant revenues and reducing expenditures.