国营企业实行利改税以后,按规定小型国营企业和县以上供销社企业,均适用八级超额累进税率计征所得税,并按月、季、半年结算,年终汇算清交。为方便企业和基层税务机关计算所得税,我们介绍一种计算方法,供参考。八级超额累进税率,是按全年所得额,分不同级距确定的。它随着所得额的增加和课税级距的变化而逐级提高。在所得额增加到需要提高一级税率 After the profit-making tax reform is implemented by state-owned enterprises, small-sized state-owned enterprises and supply and marketing cooperatives at or above the county level are required to apply the eight-over-advanced tax rates to collect income tax and settle them monthly, quarterly and semiannually. To facilitate the calculation of income taxes by enterprises and grassroots tax authorities, we introduce a calculation method for reference. Eight over progressive tax rate is based on the annual income, at different levels to determine. It increases progressively as the amount of income increases and the level of taxation varies. In the amount of income increased to the need to raise a tax rate