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问:商业企业实行第二步利改税的具体做法是怎样的?答:实行利改税第二步的目的是更好地调动企业的积极性。国家征税是在法定税种、税率的基础上,保证企业有合理的留利。由于目前我国的价格体系还存在不合理状况,企业得益多少,还不能完全与经营所付出的“劳”挂钩。所以,对一些暂时有困难的企业,国家给予一定的减税、免税照顾,以保证他们的合理利益。
Q: What is the specific practice of the second-step tax reform for commercial enterprises? A: The purpose of implementing the second step of tax reform is to better mobilize the enthusiasm of the company. State taxation is based on statutory taxes and tax rates to ensure that enterprises have reasonable profit margins. As China’s current price system still has irrational conditions, how much an enterprise can benefit from can not fully be linked to the “labor” paid by the operation. Therefore, for some enterprises with temporary difficulties, the state will provide certain tax reductions and tax exemptions to ensure their reasonable interests.