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国家1994年拟采取以下的政策措施,切实减轻企业负担,着力为国有企业创造平等参与市场竞争的条件。 1.统一税率,公平税负,增强国有企业的还贷能力和资金能力。从1994年1月1日起,内资实行百分之三十三所得税率,取消对国有大中型企业征收的预算调节税,和对国有企业征收的能源交通建设基金及预算调节基金;根据产业政策,对需要支持的国有独资老企业,其上交所得税后的利润可留由企业使用;认真贯彻《企业财务通则》和《企业会计准则》,规范企业成本核算,贷款利息计入成本,有条件的可增提折旧,通过以上措施,增强
The state will adopt the following policies and measures in 1994 to effectively reduce the burden on enterprises and strive to create conditions for state-owned enterprises to participate in market competition on an equal footing. 1. Uniform tax rates, fair tax burdens, and strengthening state-owned enterprises’ ability to repay loans and capital. From January 1st, 1994, domestic enterprises implemented a 33% income tax rate, canceled the budgetary adjustment tax imposed on state-owned large and medium-sized enterprises, and collected funds for state-owned enterprises for energy transportation construction and budget adjustment funds; according to industrial policies , For the state-owned sole proprietors that need support, the profits after paying the income tax can be used by the company; earnestly implement the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises”, regulate the costing of enterprises, and the loan interest is included in the cost, subject to conditions Depreciation can be increased by the above measures