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最近,国家体改委制定了解决国有老企业债务负担的新政策。该新政策主要有:在统一实行33％的所得税后,对部分经济效益和利润水平较低的企业,两年之内按27％至28％率予以优惠;对少数经省政府批准实行投入产出承包的企业,经财政部和国家税务总局重新核定后,享受优惠部份再返回原企业;对于需要支持的国有老企业,经批准后近期所得税、利润可不上交。 对试点企业国家或政府财政“投改贷”形式债务,区别情况,核定数量和比例,改贷款为投资,转为企业资本
Recently, the NDRC has formulated a new policy to address the debt burden of the state-owned and state-owned enterprises. The new policies are: after the uniform implementation of the income tax of 33%, for some enterprises with lower economic efficiency and lower profit levels, they should enjoy the preferential treatment of 27% to 28% within two years; and for a small number of enterprises approved by the provincial government to put into operation Out of contract enterprises, the Ministry of Finance and the State Administration of Taxation re-approved, enjoy the preferential part of the return to the original business; for state-owned old enterprises need support, after approval of the recent income tax, the profits may not turn over. For the pilot enterprises, the state or government financial “investment and loan reform” forms of debt, the difference between the number and proportion of approved, to change loans for investment, into corporate capital