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为了促进全民所有制工业企业承包经营责任制的发展和完善,根据《全民所有制工业企业承包经营责任制暂行条例》,对有关财务问题作如下规定。一、全民所有制工业企业都要推行承包经营责任制。盈利企业和亏损企业都可根据自身的实际情况选择承包经营责任制的具体形式,不能包肥不包瘦,包盈不包亏。所有承包企业都要确保上交国家财政收入,增强企业自我发展能力,确保企业资产增值,逐步改善职工生活。二、盈利企业承包上交利润的范围是所得税、调节税、利润;实行所得税后承包的,是所得税后的调节税、利润。亏损企业承包的范围是国家拨补的亏损。不论是盈利企业还是亏损企业,都不得承包除
In order to promote the development and improvement of the responsibility system for the contracted management of all state-owned industrial enterprises, the following provisions are made on the relevant financial issues in accordance with the Interim Regulations on the Responsibility System for Contracted Management of State-owned Industrial Enterprises. First, all people-owned industrial enterprises must implement contract responsibility system. Profitable companies and loss-making enterprises can choose the specific form of the contract management responsibility system according to their own actual conditions. All contracting companies must ensure that their national revenues are turned in, enhance their self-development capabilities, ensure that their assets are value-added, and gradually improve their lives. 2. The scope of the profits that a profitable company has contracted to pay is income tax, adjustment tax, and profit; after income tax is contracted, it is adjusted tax and profit after income tax. The scope of contracting a loss-making enterprise is the loss allocated by the state. Whether it is a profitable company or a loss-making enterprise, it must not be contracted.