六、所得税所得税是对盈利企业实行的税种。凡有盈利的国营企业,除了在核定第二步利改税方案时划定为微利企业的以外,都应按规定计算交纳所得税。大中型盈利企业按全年应纳税所得额和55%的比例税率,计算应交纳的(?)得税。小型盈利企业按全年应纳税所得额和新制定的八级超额累进所得税率,计算应交纳的 Sixth, income tax Income tax is a tax on profit-making enterprises. Where there is profit-making state-owned enterprises, except in the verification of the second-step profit-making tax program designated as a profit-making enterprises should be calculated according to the provisions of income tax. Large and medium-sized profit-making enterprises calculate the tax payable according to the taxable income for the year and the proportion tax rate of 55%. Small profit-making enterprises according to the taxable income for the year and the newly developed eight progressive income tax rate, calculate the amount payable