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为了规划企业的经济活动,对企业的利润须进行预测.现介绍一种目标利润简捷算法. 第二步利改税办法规定,盈利的大中型国营企业在按计税所得额的55%缴纳所得税以后,还要按核定的调节税率计算缴纳调节税.调节税率的核定是以企业1983年合理的留利水平为计算基础,对于企业增长利润减征70%的调节税.尤其是国家预算内基建投资,由拨款全部改为贷款以后,用增长利润归还专项贷款的企业越来越多.对这些企业还要按照预期的
In order to plan the company’s economic activities, the company’s profit must be forecasted. Now we introduce a simple algorithm of target profit. The second step of the profit-reforming tax rule provides that profitable large and medium-sized state-owned enterprises pay income tax at 55% of their taxable income. In the future, the adjustment tax shall be calculated and paid according to the approved adjustment tax rate. The adjustment of the adjustment tax rate shall be calculated on the basis of the reasonable profit-making level of the enterprise in 1983, and a 70% reduction of the adjustment tax on the increase in profits of the enterprise. This is especially the case in the state budgetary infrastructure. After the investment has changed from allocating loans to loans, more and more enterprises have returned special loans with growth profits. These enterprises are also expected to