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第五章企业的经营活动、经济和社会活动第二十一条企业的利润 (一)在各类企业里,利润是进行经营活动所取得的财务成果的综合性指标。 (二)在纳税和办理了其他预算缴款以后留归企业的利润(纯利润),完全由企业支配。如果章程没有别的规定,企业可以自主确定纯利润的用途。国家通过税收、纳税优惠以及经济制裁,对纯利润的用途的选择施加影响。 (三)在苏联法律或企业章程规定的情况下,一部分纯利润可以交归企业的劳动集体所有。这部分利润的数额和分配办法,由企业的董事会(管理委员会)确定。归属劳动集体成员的利润金额,构成他的投资。对投资的金额,可以发给劳动集体成员股票。企业每年向劳动集体成员支付利息(股息),其数额和办法由章程确定。
Chapter V Business Activities, Economic and Social Activities of Enterprises Article 21 Profit of Enterprises (1) In all kinds of enterprises, profit is a comprehensive index of the financial results obtained from conducting business activities. (2) The profit (net profit) left by the enterprise after paying taxes and handling other budgetary contributions is entirely controlled by the enterprise. If there are no other provisions of the charter, companies can independently determine the purpose of net profit. Countries through the tax, tax incentives and economic sanctions, the choice of the use of pure profit influence. (C) In the case of the provisions of the Soviet law or the articles of association, a portion of the net profit may be transferred to the collective work of the enterprise. The amount of this part of the profit and distribution, the board of the enterprise (Management Committee) to determine. The amount of profit attributable to a collective member of labor constitutes his investment. The amount of investment can be distributed to labor collective members stock. Every year, the enterprise pays interest (dividend) to the members of the collective in labor and the amount and method are determined by the charter.