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国营企业第二步利改税试行办法规定,国营小型盈利企业,按新八级超额累进税率缴纳所得税后,对税后余利较多的企业,国家可以收取一定数额的承包费.财务处理规定的说明指出:“小企业的人均留利超过企业所在地大中型企业的人均留利时,视作税后余利较多.“企业所在地”应如何理解,是指一个地、市的范围,还是指一个县的范围?如果理解为“一个县的范围内”,据我们了解就会出现以下问题: 一、负担不够平衡.县与县之间的大中型企业人均留利高低悬殊较大,如我市××县小企业人均留利164元,而大中型企业人均留利只109元,形成
The second-step reform measures of state-owned enterprises adopt the “Legislative Tax Reform Regulations”, which state that state-owned small profit-producing enterprises may pay a certain amount of contracting fees for enterprises with more residual after-tax income after paying income tax at the new progressive income tax rate of eight levels. The explanation pointed out: “When the per capita profit of a small enterprise exceeds the per capita profit of the large and medium-sized enterprises in the company’s location, it is regarded as more after-tax remnant. How should the ”situation of the company“ be understood refer to the scope of a city or city? Refers to the scope of a county? If it is understood as ”a county within the scope of", according to our understanding there will be the following questions: First, the burden is not balanced. Between large and medium-sized enterprises between counties and counties, the gap between high and low income disparities, such as The average profit per capita of small enterprises in X× county is 164 yuan, while that of large and medium-sized enterprises is only 109 yuan.