在粮食流通体制改革的不断深化和推进中,国有粮食购销企业认真贯彻执行“三项政策、一项改革”切实做到了敞开收购农民余粮、积极顺价销售粮食、收购资金封闭运行和深化企业内部改革,企业管理更加规范,经济效益逐年提高,企业亏损和费用水平逐年大幅度下降。 近几年,已有1/3的购销企业实现扭亏为盈,由原来的亏损企业成为盈利企业。由此严格遵守国家企业所得税法,正确理解会计所得与纳税所得,及时、准确的计算申报和缴纳企业所得税对粮食购管理,努力提高经济效益具有重要意 In the continuous deepening and promotion of the reform of the grain circulation system, the state-owned grain purchase and sale enterprises conscientiously implemented the “three policies and one reform”, earnestly implemented the policy of opening farmer’s surplus grain, selling food at a fair price, closing the acquisition fund and deepening the internal reform of the enterprise , More standardized business management, economic efficiency increased year by year, corporate loss and cost levels dropped significantly year by year. In recent years, one-third of the purchase and sale businesses have turned losses into profits, making them the profit-making enterprises from the original loss-making ones. Therefore strictly abide by the State Enterprise Income Tax Law, a correct understanding of accounting income and tax revenue, timely and accurate calculation of the declaration and payment of corporate income tax on food purchase management, and strive to improve economic efficiency is important