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当前。企业的承包经营正在全面展开,各地都创造了一些适应当地特点的好形式。在这些形式中。“目标利润考核,超额分档分成”是比较完善和成熟的一种。它的基本做法是:(1)国家作为财产所有者,以协议或合同的形式将经营权让渡给企业,对企业实行目标利润考核,在目标利润以内按第二步利改税办法分配,超目标部分实行分档分成。(2)按照目标利润对企业核定税前还贷、上交所得税和企业留利额。企业完不成目标利润时税前还贷、上交、留利三部分同比例下浮,超额还款的部分从自有资金解决。(3)对企业留利重新核定五项基金比例,将生产性基金与消费性基金严格划
current. The contracted management of enterprises is in full swing. Local governments have created some good forms that adapt to local characteristics. In these forms. “Target profit assessment, the division of excess sub-files” is a more complete and mature one. Its basic approach is: (1) The State, as the owner of the property, transfers the right of operation to the enterprise in the form of an agreement or contract, carries out a target profit assessment on the enterprise, and distributes it within the target profit in accordance with the second-step tax reform method. The hyper-target segment is divided into bins. (2) According to the target profit, the company shall verify the pre-tax repayment, the income tax paid, and the company’s profit-claiming amount. When the enterprise fails to achieve the target profit, the three parts of the loan repayment, the turn-over, and the profit reduction before the tax fall. The excess repayment part is resolved from its own funds. (3) Revaluate the proportion of the five funds for the company’s profit, strictly categorize the production funds and the consumer funds