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苏州市供销社为了进一步改善企业经营机制、增强企业活力,于1987年对直属的7个单位全面实行了“基数承包、确保上交、超收多留、缺额自补”的承包经营责任制。现将主要做法介绍如下。 (1)“基数承包”是以1986年会计年报中的“计税利润”和“应缴所得税”为基础,每年递增3％,一定四年不变(1987年至1990年)。核定的“应缴所得税”如有欠数,须用“承包专用基金”或自有资金弥补;超收部分倒“三七”分成,用“承包专用基金”返还。 (2)“承包专用基金”是在目前有关政策尚未明确之前,采取的自费改革形式。即承包后的企业仍按八级超额累进税率纳税,全系统按销售总额(工厂是产品销售额)的0.5‰提取“承包专用基
In order to further improve the business management mechanism and enhance the vitality of enterprises, the Suzhou City Supply and Marketing Cooperative implemented a contract responsibility system for the seven units directly subordinated to it in 1987, which included “base contract, guarantee of handing over, overstaying of revenue, and shortage of self-repair”. The main practices are described below. (1) “Base Contracting” is based on “tax profits” and “payable income tax” in the 1986 annual report, which is incremented by 3% every year for a certain four years (1987 to 1990). If the approved “income tax payable” is unpaid, it must be made up with a “special fund for contracting” or with its own funds; the over-receipt portion should be divided into “37” and returned with a “special fund for contracting”. (2) The “special fund for contracting” is a form of self-finance reform that is adopted before the relevant policies are yet to be clarified. That is, the contracted enterprise still pays tax at the progressive tax rate of eight levels, and the entire system extracts the “contracted private basis” according to the total sales (the factory is the product sales) of 0.5‰.