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国家财政部决定,今年对国营厂矿企业实行利税分流政策。分流政策是:1.统一实行33％的所得税率,但为使所得额较小的企业能适应这一改革,可在一定期限内暂时按两档较低的税率征税(分别为24％和15％)。2.企业固定资产贷款全部改在税后归还。3.根据按资产所有权分利的原则,企业的税后利润,应视国家对企业的投入情况,结合企业盈利水平,适当上交财政部一部分利润。4.用三年或稍长时间,分期分批免掉税利分流企业上交的“两金”,用于还贷或技改。5.对归还老贷款确有困难者,可区别情况适当照顾。财政部强调,实行利税分流须按方案的全部要求进行,不得“择优”采用、只享受优惠、不承担相应的义务和责任。
The State Ministry of Finance decided this year to implement profit-tax diversion policies for state-owned factories and mines. The diversion policies are: 1. Uniform 33% income tax rate, but to allow smaller-income enterprises to adapt to this reform, tax may be temporarily levied at a lower rate of two tranches (24% and 15%). 2. All fixed assets loans changed after tax. 3. According to the principle of distribution according to the ownership of assets, the after-tax profits of an enterprise shall be appropriately turned over to the profit of the Ministry of Finance according to the state’s investment in the enterprise and the profitability of the enterprise. 4. With three years or a long time, installments in batches exempted from tax profits diverted enterprises handed over the “two gold” for repayment or technical reform. 5. Where there are indeed difficulties in returning the old loan, they can be properly looked after differently. The Ministry of Finance emphasizes that the diversion of profits and taxes must be carried out according to all the requirements of the program and should not be adopted on the basis of “preferential treatment”. Only the concessions are accepted and no corresponding obligations and responsibilities are assumed.