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近年来,“三资”企业实行承包经营的势头有增无减,从我局所属企业的情况来看,1992年度实行承包经营的有120多家。随之出现了“三资”企业承包经营的税务处理问题。国家税务局曾就此下达过文件,但在实际执行中仍然存在一定的问题。需要我们探讨更切合实际的处理方法,本文拟作一些粗浅的探讨。一、“三资”企业实行承包经营的形式。“三资”企业实行承包经营,即企业与承包者之间通过订立契约的形式,在一定时期内将企业的全部或部分经营管理权转给承包者,在契约
In recent years, the trend of contracting management by “foreign-funded” enterprises has been on an increasing trend. From the perspective of the enterprises affiliated with our bureau, there were over 120 contracted operations in 1992. The ensuing tax treatment of “three-sourced” enterprises in contracting operations. The State Revenue Administration has issued documents in this regard, but in actual implementation there are still some problems. We need to explore more realistic approach, this article to make some superficial discussion. First, “three-funded” enterprises to implement the form of contracting operations. “Three-capital” enterprises to implement the contract operation, that is, between the enterprise and the contractor by entering into a contract in the form of a certain period of business management of all or part of the business transferred to the contractor, the contract