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根据国务院国发(1986)90号文发布的《中华人民共和国房产税暂行条例》和中华人民共和国车船使用税暂行条例》规定,财政部于一九八六年十月二十四日以(86)财改字第21号文对一九八六年国营企业交纳房产税、车船使用税有关财务处理问题作了规定。全文如下:一、企业交纳的房产税和车船使用税应在企业管理费、商品流通费等成本费用中列支。二、经财政部批准,今年落实到企业的调整后第二步利改税方案,在一九八六年内暂不变动。为了合理计算一九八六年的增长利润和应交所得税、调节税以及企业留利,一九八六年的清算按以下办法处理:
Pursuant to Provisional Regulations of the People’s Republic of China on Real Estate Tax and the Provisional Regulations of the People’s Republic of China on the Use of Taxes on Carriage, Guofa (1986) No. 90 issued by the Ministry of Finance on October 24, 1986, ) Cai Zi Zi No. 21 of the state-owned enterprises in 1986 to pay real estate taxes, travel tax on the financial issues related to the issue. The full text is as follows: First, the real estate tax and travel tax paid by enterprises should be included in the cost of enterprise management fees, commodity circulation fees and other expenses. Second, with the approval of the Ministry of Finance, this year’s implementation of the second step reform and tax reform plan for the enterprises will not change temporarily in 1986. In order to reasonably calculate the growth profits in 1986 and the income tax payable, the adjustment tax and the corporate retention, the liquidation in 1986 is handled as follows: