全面实行利改税后,大中型企业的税后利润,仍有一部分要按国家核定的留利水平留给企业,一部分上交国家.如何合理分配税后利润,是当前利改税工作中的一个重要问题.为了做到既能保护企业的合法留利,使他们在提高经济效益中得到更多的利益;又能保证国家财政收入的稳定增长,就要认真总结试点中的经验,力求避免改革一开始又造成新的苦乐不均和出现国家财力过于分散等问题.企业留利水平的高低,主要取决于留利率的高低和实现利润的大小.留利率的高低又取决于试点对基数利润的大小.因为留利率是按原规定提取职工福利基金、职工奖励基金的比例率乘工贷总额得出的积数,加上按利润总额一定比例应提的生产发展基金做分子,基数利润做分母求出的.基数利润越大留利率越小,反之则越大.我国是以计划经 After the full implementation of profits and taxes, the profit after tax of large and medium-sized enterprises is still left to enterprises according to the state’s approved level of profit, and some of them are handed over to the country. How to rationalize the distribution of after-tax profits is currently in the process of changing taxes. An important issue is that in order to protect both the legitimate interests of enterprises and increase their economic benefits, and to ensure the steady growth of national fiscal revenue, it is necessary to carefully sum up experiences in the pilot and try to avoid At the beginning of the reform, it also created new problems of bitterness and joy, and the problem of excessive dispersal of state financial resources. The level of profitability of enterprises depends mainly on the level of interest rates retained and the size of profits realized. The level of interest rates left depends on the number of pilots. The size of the profit. Because the interest rate is based on the original provisions of the staff welfare fund, employee bonus fund ratio of the ratio of the total amount obtained by the total credit, plus a certain percentage of the total profit should be mentioned in the production development fund as a molecule, base profit The greater the base profit calculated by the denominator, the lower the interest rate, while the larger the profit is.