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国营小型工商企业,分布面广,比重很大。认真做好小型企业的调查研究,把税后利润分配得更加合理,力求做到工商之间,企业之间税负平衡,避免人为的苦乐不均现象,是财税部门必须认真做好的一项工作。利改税试行办法规定,小型企业根据实现的利润,按八级超额累进税率交纳所得税。对税后利润较多的企业,国家可以收取一定的承包费,或按固定数额上交一部份利润,一定三年不变。所谓“税后利润较多”是指“超过核定本企业的合理留利10—20％”。这一办法,根据前几年实行利润包干的实践,我认为,利少弊多。一是“固定数额”难以定得合理,仅凭1982年度的数据测算,存在着许多不可比的因素;二是承包数额一定三年不变,随着主客
The state-owned small-scale industrial and commercial enterprises have a wide distribution and a large proportion. Do a good job in investigating and researching small-scale enterprises, and make more reasonable distribution of after-tax profits. Strive to balance the tax burden between industry and commerce and between companies, and avoid artificial inequality. It is the fiscal sector that must do a good job. Work. The Trial-and-Change Tax Regulations stipulates that small-scale enterprises shall pay income tax at an eight-level progressive tax rate based on the realized profits. For enterprises with more profit after tax, the state can charge a certain amount of contracting fees, or pay a fixed amount of profits, which will remain unchanged for three years. The so-called “profit after tax is more” means “more than 10-20% of the legitimate profits of the authorized company.” This method, based on the practice of profit lump sum in previous years, I believe that there are many advantages and disadvantages. The first is that the “fixed amount” is hardly set to be reasonable. Based on the 1982 annual data, there are many incomparable factors; second, the amount of contracting must remain unchanged for three years, with the host