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今年8月10日至14日,财政部财改司在黑龙江省牡丹江市召开了“税利分流经验交流理论研讨会”。国务院有关部委,部分省市区和试点城市的体改委、财政厅(局)、税务局、国有资产管理局,有关研究单位和大专院校的领导、专家、学者等100多位同志出席了会议。现将会议的有关情况综述如下: 一、税利分流的试点情况税利分流是于1988年开始进入改革试点阶段的。其主要内容是:将企业所得税从现行承包内容中分离出来,依法纳税。在降低现行所得税率、取消调节税种的基础上,实行所得税后还贷、税后承包。
From August 10 to 14 this year, the Finance Reform Division of the Ministry of Finance held a seminar on the theory of exchanging tax profits and profits and exchanging experiences in Mudanjiang City, Heilongjiang Province. More than 100 comrades from the relevant ministries and commissions under the State Council, some of the provinces, cities and pilot cities, leaders, experts and scholars from the Ministry of Finance (Bureau), the Inland Revenue Department, the State Administration of Taxation, the State-owned Assets Supervision and Administration Bureau, relevant research institutes and tertiary institutions attended the forum meeting. The current situation of the meeting is summarized as follows: I. Pilot cases of diversion of profits and taxes The diversion of taxes and profits began in the pilot phase of the reform in 1988. Its main content is: the corporate income tax from the current content of the contract to separate out, pay taxes according to law. On the basis of reducing the current income tax rate and canceling the adjustment of tax categories, the Company will pay off after income tax and contract after tax.