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今年四川省内国有企业停止实行承包责任制,将按新的税率缴纳所得税。该省规定,原实行承包经营责任制的国有企业,凡承包合同1993年到期的,将不再续签。从今年起按新的税率交纳所得税,同时按《企业财务通则》的规定分配利润,取消对国有企业征收能交基金和预算调节基金。承包合同未到期的,以后不再实行承包办法,在承包期内的企业也要按新的税率缴纳所得税,超过承包上交任务的数额,由同级财政部门拨给企业,但企业应按规定缴
This year, the state-owned enterprises in Sichuan Province will stop implementing the contract responsibility system and pay income tax at the new rate. The province provides that the original implementation of the contract management system of state-owned enterprises, where the contract expires in 1993, will not be renewed. From the beginning of this year, the new tax rate will be used to pay income tax, meanwhile, profit will be distributed according to the “General Rules for Enterprise Finance”, and abolished the fund levied by the state-owned enterprises on the fund for fund-raising and budget adjustment. If the contract is not expired, the contract shall not be implemented any more. Enterprises within the contract period shall also pay income tax at the new tax rate, which exceeds the amount of the task entrusted to the contractor and is allocated by the financial department at the same level to the enterprise. However, Prescribed payment