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对国营企业实行利改税,是改进国家与企业分配关系的基本方向,是经济管理体制改革的一个重要方面.为了搞好这项改革,不断完善利改税办法,我们对推行利改税中的几个问题,提出初步探讨意见.一、调节税的计算和结算利改税办法规定,大中型企业征收55%的所得税,税后利润一部分按规定的留利水平留给企业,一部分上交国家.税后利润上交国家的部分.财政部规定了四种办法,即:递增包干、固定比例上交、交纳调节税、定额包干、我们湖北省除了矿山企业按全国统一规定采取定额包干办法外,其余的企业都实行调节税的办法,即:基数利润部分,按调节税率交纳;比上年增长利润部分,减征60%的调节税.征收调节税,企业有没有增长利润,计算的公式是不同的.
The implementation of profits and tax reforms on state-owned enterprises is the basic direction for improving the distribution relations between the state and enterprises, and is an important aspect of the reform of the economic management system. In order to do a good job of this reform, we will continue to improve the tax reform measures, and we will implement tax reforms to improve profits. Several issues were raised and preliminary discussions were made. First, adjustment of tax calculations and settlement The provisions of the tax reform and taxation regulations stipulate that large and medium-sized enterprises levy 55% of income tax, and some of the profits after tax are left to enterprises according to the specified profit-making level, and some are handed over to them. The national profits tax is handed over to the country. The Ministry of Finance has stipulated four methods, namely: increasing the number of lump sums, handing in fixed ratios, paying adjustment taxes, quotas and lump sums. We in Hubei province adopt a fixed-income method in addition to the unified national regulations for mining enterprises. In addition, the rest of the enterprises implement the method of adjusting the tax, that is, the base profit portion is paid at the adjusted tax rate; the increase in the profit portion of the previous year is reduced by 60% of the adjustment tax. The adjustment tax is levied on whether the company has increased profits or not. The formula is different.