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目前,在1100多家上市公司中,几乎有70％的公司在其上市公告中明确表述其所得税税率为15％,其余的公司在所得税税率这一项目上多表述为:免税、7.5％、20％、24％等,表明执行33％法定税率的公司少之又少。而就在这少之又少的公司中。绝大多数公司享受的也是按33％征收,再由财政返还18％,实际所得税负担率仍为15％。事实上,近年来,在国家有关部门批复的企业上市公告中,执行15％的税率已成为主要内容之一,上市公司按15％负担企业所得税已成为不成文的统一规定,几乎全国“一盘棋”。
At present, almost 70% of the 1,100 listed companies make it clear that their income tax rate is 15% in their listing announcements. The rest of the companies are more proficient on the income tax rate: tax-free, 7.5%, 20% %, 24%, etc., indicating that there are far fewer companies implementing the statutory tax rate of 33%. And in this very few companies. The vast majority of companies also enjoy 33% of levies, and then returned by 18% of the fiscal, the actual income tax burden is still 15%. In fact, in recent years, it has become one of the main contents that the 15% tax rate has been implemented in the listing announcements approved by the relevant state departments. The tax burden of 15% on listed companies has become an unwritten uniform rule. Almost all the “chess” .