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为了进一步理顺和规范国家与国营企业的分配关系,积极搞活企业,促进企业经营机制和行为的合理化,逐步提高财政收入占国民收入的比重,特制订“税利分流、税后还贷、税后承包”的试点办法。一、税利分流的主要内容 (一)税利分流是将国营企业(以下简称企业)实现的利润分别以所得税和利润形式上交国家一部分。并实行所得税后还贷、所得税后承包。 (二)盈利企业一律按33％的比例税率向国家交纳所得税。企业所得税的计税依据,为应纳税所得额。应纳税所得额,是指企业实现的利润总额按照国务院、财政部有关
In order to further rationalize and standardize the distribution relations between the state and the state-owned enterprises, actively invigorate the enterprises, promote the rationalization of the operating mechanisms and behaviors of enterprises, and gradually increase the proportion of fiscal revenues in national income, we shall formulate tax-profit diversion, post-tax repayment, and after-tax Contracting pilot program. I. Main contents of the tax-profit diversion (I) The tax-profit diversion refers to the transfer of profits realized by state-owned enterprises (hereinafter abbreviated as enterprises) to the state in the form of income tax and profit respectively. After the implementation of income tax repayment, income tax contract. (2) Profitable enterprises shall pay income tax to the country at a proportional tax rate of 33%. The taxation basis for corporate income tax is taxable income. The taxable income refers to the total profits realized by the enterprise according to the State Council and the Ministry of Finance.