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最近,国家体改委提出解决国有老企业债务负担过重的对策。主要内容有:统一实行33%的企业所得税率后,对部分经济效益和利润水平较低的企业,两年内可按27%、18%两档税率照顾;对少数经省级政府批准实行投入产出总承包的企业,经财政部、国家税务总局重新核定后,享受优惠部分再返还企业的政策,并可以延续到1995年;作为过渡措施,对需要支持的国有老企业,经批准后近期所得税后利润可不上交。对试点企业中国家或地方政府财政“拨改贷”形成的债务,区别情况,核定数量和比例,改贷款为投资,转增企业资本金。试点企业与其他企业之间的债务,经协商后,可将债权转为股权,并重新核定双方企业的资本金。
Recently, the National Commission for Economic Reform proposed a solution to the excessive debt burden of state-owned and old enterprises. The main contents are: After a unified implementation of the 33% corporate income tax rate, enterprises with lower economic efficiency and profitability can be taken care of at a rate of 27% and 18% within two years; Enterprises that have been contracted out by the Ministry of Finance and the State Administration of Taxation, after being re-approved, enjoy the policy of returning the preferential part to the company and may continue to 1995; as a transitional measure, the state-owned and old enterprises that need support will receive the most recent income tax after approval. After the profits do not turn in. For the debts and differences formed by the fiscal or “refinancing and lending” of the national or local governments in the pilot enterprises, the number and ratio shall be verified, and the loans shall be converted into investments and capital shall be transferred to the enterprises. After the debts between the pilot enterprises and other enterprises, after negotiation, the debt rights can be converted into equity, and the capital of both companies can be re-verified.