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财政部于9月28日发出《关于国营企业利改税几个具体问题的规定》,对利改税中提出的一些问题,作了如下补充规定:一、关于企业税后利润不足留利差额较大的,减征所得税,是减征税额还是核减税率问题。财政部(83)财改字第6号文件规定为:“减征可采取减额的办法,对大中型企业也可以采取减率的办法”。一些部门提出,用降低所得税率去适应各企业的留利水平,会造成一户一率,不利于维护国营企业所得税税率的统一性。为此,将减税办法改为:减征所得税原
On September 28, the Ministry of Finance issued the “Provisions on Several Specific Issues Concerning the Reform and Utilization of State-owned Enterprise Taxes”, supplementing some of the issues raised in the tax reform and tax reform as follows: I. Limitation on profits after tax Larger, less income tax, tax reduction is the issue of tax rate or nuclear issue. Ministry of Finance (83) Financial reform word document No. 6 provides: “Reduction measures can be taken to reduce the size of medium-sized enterprises can also take the reduction method ”. Some departments have suggested that lowering the income tax rate to adapt to the level of retained profits of enterprises will result in a one-to-one ratio, which will be detrimental to the maintenance of the uniformity of the income tax rate of state-owned enterprises. To this end, the tax relief will be changed to: reduce the original income tax