国有资本收益是国家以所有者身份依法从国有企业取得的收益,主要包括应交利润、国有股股利、企业国有产权转让和清算收入等。国有资本收益是国有资本经营预算收入的主要来源,做好国有资本收益的审核征缴工作对于保障预算顺利实施具有重要意义。笔者认为国有资本收益审核中应把握好以下几个方面:(一)应交利润审核。应交利润即国有独资企业按规定应当上交国家的利润。目前应交利润有按固定数额上交和按比例上交两种模式。第一种模式主要 The proceeds of state-owned capital are the proceeds of state-owned enterprises legally acquired by the state as owners, mainly including profits due to handing over, the dividends of state-owned shares, the transfer of state-owned property and the liquidation income of enterprises. The return of state-owned capital is the main source of state-owned capital’s operating budget revenue. Doing a good job of checking and collecting state-owned capital gains is of great significance for the smooth implementation of the budget. The author believes that the audit of state-owned capital gains should grasp the following aspects: (A) should be reviewed profit. Profits to be paid shall be the profits of the state as stipulated in the state-owned enterprises. The current profits should be paid according to a fixed amount and pay the two models in proportion. The first model is mainly