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国企红利的分配原则问题是国企实施资本经营预算的核心问题,也是最难把握的一个关键问题。国企创造的利润,按照新《公司法》第167条关于公司当年度税后利润分配的规定,一是弥补以前年度的亏损,二是缴纳所得税,三是提取10%的法定公积金。如果是股份制公司,则贯彻同股同利和同股同权的原则。国企创造的利润按照《公司法》进行内部初始分配后,如何在国家与企业之间分配,是大家关注和存在争议的问题。笔者认为,我国国有企业分红应依照以下路径:(一)统筹考虑多种原则以完善国有企业利润分配原则1、以行业平均水平为基准的原则。国企上缴利润不能从单个企业出发,而应以行业平均水平作为上缴利润的基点。
The principle of the distribution of dividends by state-owned enterprises is one of the most difficult issues for state-owned enterprises to implement their capital management budgets. According to Article 167 of the new Company Law on the distribution of profits after tax, the first is to make up for losses of previous years, the other is to pay income tax, and the third is to draw 10% of statutory public reserve. If it is a joint-stock company, implement the principle of the same rights and common stock rights of the same shares. After the internal initial distribution of profits created by state-owned enterprises in accordance with the Company Law, how to distribute between countries and enterprises is a matter of concern and controversy. The author believes that the dividends of state-owned enterprises in China should follow the following path: (a) the principle of taking into account various principles to improve the principle of profit distribution of state-owned enterprises (1) based on the average level of the industry. State-owned enterprises turned over profits can not proceed from a single business, but should be the industry average as a turning point in profits.