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上市公司(指公众股份有限公司中向社会公开发行股票并经批准在交易所交易的股份有限公司,简称上市公司)是否应该征集能源交通重点建设基金和预算调节基金(以下简称“两金”),执行不一,众说纷纭。归纳起来,大约有三种认识: 第一是全部应征论。即对所有上市公司均应征集“两金”。其理由:1、上市公司是企业;2、上市公司有税后利润;3、国内的国营、集体、个体等企业都应征;4、上市公司在股份制改造前有的是缴纳“两金”的;5、“两金”征集办法和其实施细则以及地方法规没有规定不征“两金”;6、某市政府已有规定,从1992年10月1日起特区企业不征“两金”。那么特区企业1992年1～9月都应征“两金”。所以,上市公司应按当期全部利润扣减所得税后的余额计征。第二是全部不征论。即对所有上市公司均不应征集“两金”。其根据:1、国家体改委发布的《股份有限公司规
Listed companies (referring to public companies that publicly offer shares to the public and have been approved to trade on exchanges, referred to as listed companies) should collect energy transportation key construction funds and budget adjustment funds (hereinafter referred to as “two golds”) There are different opinions and different opinions. To sum up, there are about three kinds of understanding: The first is all application theory. That is, all listed companies should solicit “two golds”. The reasons are as follows: 1. Listed companies are enterprises; 2. Listed companies have after-tax profits; 3. Domestic state-owned, collective, and individual enterprises apply; 4. Listed companies must pay “two golds” before the joint-stock reform; 5 The “two golds” collection method and its implementation rules and local regulations do not stipulate that “two golds” will not be collected. 6. A city government has stipulated that from October 1st, 1992, the enterprises in the special zones will not be awarded “two golds”. Then the SAR enterprises applied for “two golds” from January to September 1992. Therefore, listed companies should be assessed on the balance of all profits after deduction of income tax. The second is that all do not discuss. That is, no “two golds” should be collected for all listed companies. It is based on: 1. The regulations of the joint-stock companies issued by the National Restructuring Commission