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现行各企业的所得税和调节税的税率是按照第二步利改税的规定,以各企业调整后的1983年的实行利润为基期利润,以1983年的留利基础,测算核定的。因而形成一户一率。随着经济体制改革的不断深化,这种征收制度严重地阻碍了承包经营责任制和工资总额同经济效益挂钩浮动办法的实施。例如,马田县商业系统所属五家专业批发公司中,纺织品公司1988年实现利润12.72万元、副食品公司12.60万元、百货公司11.37万元,三家不差上下。但按照第二步利改税核定的税率和减免决定,纺织品公司要上交所得税55%,调节税
The current corporate income tax and adjustment tax rates are based on the second-step profit-and-tax reform rule. The 1983 adjusted profit of each enterprise is used as the base period profit, which is calculated on the basis of the 1983 retained profits. As a result, one household is formed. With the continuous deepening of the reform of the economic system, such a levy system has severely hindered the implementation of a floating approach to contract responsibility and wages. For example, in the five professional wholesale companies affiliated with the Ma Tian County Commercial System, the textile company realized a profit of 127,200 yuan in 1988, a subsidiary food company of 126,000 yuan, and a department store of 113,700 yuan. However, according to the tax rates and reductions and exemptions decided by the second-step tax reform, textile companies must pay 55% income tax and adjust the tax.