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国营企业所得税是我国利改税过程中开征的一个新税种。国营企业实现的利润,原来一直是以利润形式向国家交纳的,利改税后改以税收形式向国家交纳。根据国务院批转的财政部《关于国营企业利改税试行办法》,财政部制定了《关于对国营企业征收所得税的暂行规定》(以下简称《暂行规定》),对征收国营企业所得税的有关问题作了具体规定。
State-owned enterprise income tax is a new kind of tax levied in the process of profit-making tax reform in our country. State-owned enterprises to achieve profits, the original has always been to the state in the form of profits to pay, after the tax reform to change taxes to the state. According to the Provisional Measures on Profit Tax Reform for State-owned Enterprises Approved by the State Council, the Ministry of Finance formulated the Provisional Regulations on Income Taxes on State-owned Enterprises (hereinafter referred to as the “Interim Provisions”), and related issues concerning the collection of state-owned enterprise income tax Made specific provisions.