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一、对应按八级超额累进税率征收所得税的企业,税负20%以上的部分,减半计征,最高税负不超过30%. 二、企业的基建、技措贷款本息,首先用新增项目的固定资产折旧基金归还,不足部分,经税务部门审查批准,可用贷款项目投产后新增的利润在税前归还. 三、经批准实行计件工资的装卸搬运工人、建筑安装工人和井下采掘工人,只要是定额先进,制度健全,单价合理,并在结算计件工资中没有弄虚作假,其实际支出工资,可在税前列支;其他行业的工资奖金列
1. For enterprises that are taxed according to an eight-level progressive tax rate, those with a tax burden of more than 20% shall be halved and the maximum tax burden shall not exceed 30%. Second, the company’s capital construction and technical assistance loan principal and interest shall be increased first. The fixed asset depreciation fund of the project is returned, and the insufficient part is reviewed and approved by the taxation department. The newly added profit after the loan project is put into production is returned before tax. III. The loading, unloading and removal workers, construction and installation workers and underground mining workers who have been approved to implement piece-rate wages As long as the quota is advanced, the system is sound, the unit price is reasonable, and there is no falsification in the settlement of piece-rate wages, the actual expenditure of wages may be paid before tax; the wage bonus column of other industries