论文部分内容阅读
国营企业利改税征收工作已自今年六月一日起开始办理。在此以前,上海市所有集体饮食企业,若干社队企业及少数国营商业、修理业、服务业企业相继实行了承包经营责任制。这次《政府工作报告》中未见提及企业承包字样,是否说利改税以后企业不可以再实行任何形式的承包制了?集体企业对国家本来不上交利润,实行缴纳所得税办法,并不
The levy of taxation of state-owned enterprises has started to apply since June 1 this year. Prior to this, all collective food enterprises in Shanghai, a number of social enterprise groups, and a few state-owned commercial, repair, and service industries have successively implemented a contract responsibility system. In this “Government Work Report,” there is no reference to the wording of enterprise contracting. Does it mean that enterprises can no longer implement any form of contracting system after profits and taxes are changed? Collective enterprises impose income tax methods on the state that it has not turned in profits, and Do not