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小王看了财政部《关于国营企业利改税试行办法》后,对文件中说的上缴国家部分,可根据企业不同情况,分别采取不同的办法处理,不知道有那几种办法和应怎样计算,便去问老会计。老会计听了小王的提问,思索了一下便对小王说:“利改税的办法就是把国营企业上缴利润改为按国家规定的税种税率缴纳税金。《试行办法》中规定:凡有盈利的国营大中型企业,都要根据实现的利润,按55%的税率缴纳所得税。企业缴纳所得税后的利润,一部分上缴国
Wang read the Ministry of Finance, ”on state-owned enterprise profits tax reform measures“, the documents said that the state part of the turned over, according to different circumstances, respectively, to take a different approach to deal with, do not know that there are several ways and what should be Calculation, then to ask the old accounting. The old accounting listened to the question of Wang and thought for a moment, then said to Xiao Wang: ”The method of increasing profits and taxes is to change the profits turned over by state-owned enterprises to the taxes and levies according to the tax rates stipulated by the state." The Trial Measures stipulates: Where Profit-making state-owned large and medium-sized enterprises, according to the realization of profits, according to the tax rate of 55% to pay income tax after the enterprise income tax, part of the country turned over