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粮食财务管理体制的根本改革,有待于粮食经济管理体制的根本改革,在经济管理体制和价格体系未能彻底改革之前,我们认为粮食企业实行全行业利改税,应分为两步走: 第一步,在粮食经营仍存在购销价格倒挂的情况下,对粮食盈利企业如粮油工业企业、运输企业和所有议价企业可以直接实行利改税,为促进饲料业的发展,对其中的饲料企业应实行低税、减税和免税政策,对粮油食品业,也应当执行优惠税率.对粮油供应企业(粮店),可按合理批零差价率予以补贴,粮油提价补贴额仍补给供应部门,其实现的利润按八级超额累进税率缴纳所得税(粮店的附营业务和经营议价粮油的利润,按食品工业和议价
The fundamental reform of the grain financial management system needs to be fundamentally reformed in the grain economic management system. Before the economic management system and price system can not be completely reform, we think that the grain enterprises should implement the whole industry tax reform and should be divided into two steps: In one step, in the event that the purchase and sale prices still remain upside down in the food business, profit-making tax may be directly applied to food-for-profit enterprises such as grain and oil industrial enterprises, transport enterprises and all bargaining enterprises. In order to promote the development of the feed industry, The implementation of low tax, tax cuts and tax exemption policies, the food and oil industry should also implement the preferential tax rate for the grain and oil supply enterprises (grain stores), according to a reasonable wholesale and retail price difference to be subsidized, grain and oil price increases subsidies are still supplied to the supply sector, its The realized profits shall be subject to the income tax levied at the excess progressive tax rate of eight levels (the supplementary business of grain stores and the profit of grain and oil bargaining,