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建国以来,财政部在实际工作中运用资金利税率指标时都以“销售税金”来计算。1983年以前,销售税金仅指工商税;1984年实行第二步利改税后,销售税金内容为产品税、增值税、营业税、城建税。虽然近几年恢复和建立了一些税种,但计算资金利税率时仍用销售税金这个指标。这样做的目的一是为了历史的可比性,二是地区、部门之间也需规范化比较。至于出版的各类书中对税金有不同的提法,只属于理论性的探讨,实际工作中还应遵循“可比”和“规范”两个原则。因此,仍应按销售税金的口径内容来计算
Since the founding of the People’s Republic of China, the Ministry of Finance has used the “sales tax” to calculate the profit and tax rate targets in the actual work. Before 1983, the sales tax only referred to the industrial and commercial tax; in 1984 after the implementation of the second step of the tax reform, the sales tax includes product tax, value added tax, business tax and urban construction tax. Although some taxes have been restored and established in recent years, the tax on sales tax is still used as the target for calculating the profit-tax rate of funds. First, the purpose of doing so is to make history comparable. Second, we need to standardize comparisons between regions and departments. As for the various types of books published in the taxes have different references, only a theoretical discussion, the actual work should follow the “comparable” and “norms” two principles. Therefore, the sales tax should still be calculated according to the caliber