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《国务院关于违反财政法规处罚的暂行规定》和《施行细则》发布以来,各地陆续提出了一些问题。财政部、审计署在1988年2月22日作了解答以后,12月7日又就两个具体问题补充答复如下: 一、对实行利润包干或者承包制的企业,按合同规定完成了上交任务,经检查发现有挤占或虚列成本的行为,应当如何处理? 按照规定,实行包干或者承包制的企业应交税款
Since the Provisional Regulations of the State Council on Penalties for Violation of Financial Regulations and the Implementation Rules have been issued, various issues have been raised in various places. After the Ministry of Finance and the Audit Commission made an answer on February 22, 1988, they replied to two specific questions on December 7 as follows: 1. The enterprises that implemented the profit-making contract or the contract-making system completed the contract according to the contract Task, the inspection found that crowded or virtual cost of behavior, should be how to deal with? In accordance with the provisions of the implementation of contract or contract system of tax payable