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小杨是个上进有心计的青年,他见老会计蔡师傅今天工作不算太忙,见缝插针就交纳调节税的问题请教蔡师傅。小杨开门见山地说:“国务院颁发的利改税办法中规定,凡有盈利的国营大中型企业,都要根据实现的利润,按规定的税率交纳所得税.企业交纳所得税后的利润,一部分按照国家核定的留利水平留归企业,一部分分别按递增包干、定额包干、固定比例和调节税等四种办法上交国家。我在学习过程中,对交纳调节税的办法还有点不太明白,例如调节税率如何核定,以及应交的调节税如何计算等,请您给我指点一下。”
Xiao Yang is a motivated youth, he saw the old accounting Choi master work is not too busy today, sewn stitches to pay the adjustment tax consult Cai master. Xiao Yang said straight: “The State Council issued the tax reform approach stipulates that where profits of state-owned large and medium-sized enterprises, according to the profits, according to the provisions of the tax rate to pay income tax profits after paying taxes, in part by The level of retained profits approved by the state will be retained by the enterprises and some of them will be turned over to the state according to the following measures: increasing the number of contracts and paying fixed amounts, adjusting the fixed rates, and adjusting taxes, etc. In the process of studying, For example, how to check the tax rate adjustment, and how to calculate the adjustment tax payable, please give me some advice. ”