国税发(1995)045号文有关问题举例说明

• 出 处: 税务
• 发表日期: 1995年10期
• 关键词: 企业承包 经营过程 登记内容 企业经营 应纳税所得额 经营所得 年度亏损 经营范围 承包经营 承包基数

某外商投资企业(甲)全部由另一企业(乙)负责承包经营,双方合同规定,乙企业在经营过程中仍以甲企业的名义对外从事各项商务活动,经营范围仍按照甲企业原有工商登记内容,乙企业每年必须定额向甲企业返还100万元的收益。 1995年,乙企业承包甲企业经营收入,扣除成本、费用和损失后的所得为150

A foreign-invested enterprise (A) is entirely contracted by another enterprise (B). According to the contract, both parties are still engaged in various business activities in the name of enterprise A in business operation. The scope of business of the enterprise is still in accordance with the original Business registration content, B enterprises must be a fixed annual return of 1 million yuan business income. In 1995, B enterprises contracted a business income, after deducting costs, expenses and losses after the income of 150