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一、关于实行利改税的范围问题 (一) 《关于国营企业利改税试行办法》(以下简称试行办法)规定,军工企业暂不实行利改税,地方军工是否也不实行? 答:生产常规兵器的地方军工企业,因任务不足,发生亏损或盈利很少,没有条件实行利改税的,可暂不实行利改税。有条件实行利改税的,应按规定实行利改税。对一些生产军工动员产品的民用企业,按规定实行利改税。 (二) 试行办法规定,邮电企业暂不实行利改税,具体范围是什么?
I. Issues Concerning the Scope of Implementing the Interests and Interests Tax Reform (1) The Provisional Measures on the Reform of the Interests and Interests of State-owned Enterprises (hereinafter referred to as the “Trial Measures”) stipulate that the military and industrial enterprises will not impose profits tax reform temporarily, Local military enterprises of conventional weapons, due to lack of tasks, losses or little profit, no conditions for the introduction of profits and taxes, may temporarily implement the profits tax reform. Conditional implementation of profits and taxes, profits tax reform should be implemented. For some civilian-run enterprises that produce military-mobilized products, they shall implement the profit-sharing tax reform as required. (II) Provisions of the Provisional Regulations stipulate that postal and telecommunications enterprises will not impose profits tax reform temporarily, what is the specific scope?