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我国现行税务制度规定,二轻集体企业超上年部分的利润,可以减半计征所得税,减半上交合作事业基金(简称“双减半”).由于一些企业有税前归还专项借款(简称税前还贷)这一因素的影响,因而如何计算超上年部分的利润,有关部门对这个问题的看法很不一致,计算方法很难统一,直接影响到年终盈余分配的顺利进行;影响到税务部门、上级主管部门的按时收交;影响到国家、主管部门、企业乃至职工个人的经济利益.为此,很有必要统一计算口径.虽然二轻企业的具体情况千差万别,但归纳起来不外乎以下五种类型:1、税前还贷前、后的利润额都比去年增长,但增长的绝对额税前大于税后.如:某企业1981年利润总额为10,000元,税前还贷5,000元,计税
China’s current taxation system stipulates that the profits of the second-generation collective enterprises in the first half of the previous year can be reduced by half of the income tax and halved by half of the funds for cooperation projects (abbreviated as “double reduction”). Some companies have special pre-tax return The influence of the factor of borrowing (abbreviated as pre-tax repayment), and therefore how to calculate the profit of the super-previous year, the relevant departments have very different opinions on this issue, and the calculation method is difficult to unify, which directly affects the smooth progress of year-end surplus distribution; Affecting the tax authorities and higher authorities to receive timely receipts; affecting the economic interests of the country, competent authorities, enterprises, and even individual workers. For this reason, it is necessary to calculate the caliber in a unified manner. Although the specific circumstances of the second-light companies vary greatly, they are summarized. There are no more than the following five types: 1. The amount of profits before and after tax repayments has increased over last year, but the absolute amount of growth before tax is greater than after-tax. For example, the total profit of a company in 1981 was 10,000 yuan, before tax Repayment of 5,000 yuan, tax