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第一条为了做好股份制试点企业国家股股利的收缴工作,确保国家预算收入足额入库,根据国家国有资产管理局和国家体改委联合发布的《股份制试点企业国有资产管理暂行规定》、财政部发布的《关于股份制试点企业所得税有关预算管理问题规定的通知》及财政部和中国人民银行发布的《国家金库条例实施细则》,制定本办法。第二条国有资产管理部门是组织国家股股利收缴工作的主管机关,国家国有资产管理局和地方各级国有资产管理部门按隶属关系和现行财政体制分别负责组织股份制试点企业的中央和地方国家股股利的收缴工作。国家国有资产管理局也可以委托地方国有资产
Article 1 In order to do a good job in the collection of State Share dividends and profits of the joint-stock pilot enterprises and ensure that the state budget revenues are fully deposited, according to the Interim Provisions on the Administration of State-owned Assets of Joint Stock Pilot Enterprises issued jointly by the State-owned Assets Supervision and Administration Commission and the State Commission for Restructuring the Economy, This Circular is formulated by the Ministry of Finance of the Notice on the Provisions on the Administration of Enterprise Income Tax on Joint-stock Pilot Projects and the Implementation Rules of the National Vault Ordinance promulgated by the Ministry of Finance and the People’s Bank of China. Article 2 The State-owned Assets Supervision and Administration Department shall be the competent organ that organizes the collection and payment of dividends for state-owned shares. The State-owned Assets Supervision and Administration Commission of the State and the local state-owned asset management departments at various levels shall be responsible for organizing the central and local state shares of the joint-stock pilot enterprises according to the affiliation and the current financial system Dividend collection. The State-owned Assets Supervision and Administration Commission may also entrust local state-owned assets