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本刊讯:1983年4月24日,国务院批转财政部《关于国营企业利改税试行办法》,要求各地区各部门认真贯彻执行。现刊载如下: 为了有利于促进国营企业建立与健全经济责任制,进一步把经济搞活,正确处理国家、企业和职工三者利益,保证国家财政收入的稳定增长,特制定本办法。一、凡有盈利的国营大中型企业(包括金融保险组织),均根据实现的利润,按55%的税率交纳所得税。企业交纳所得税后的利润,一部分上交国家,一部分按照国家核定的留利水平留给企业。上交国家的部分,可根据企业不同情况,分别采取下列办法处理:
On April 24, 1983, the State Council approved the “Provisional Measures on Profit Tax Reform of State-owned Enterprises” approved by the Ministry of Finance and urged all localities and departments to conscientiously carry it out. The following is published: In order to promote the state-owned enterprises to establish and improve the economic responsibility system, and further revitalize the economy, the correct handling of the interests of the state, enterprises and workers, to ensure the steady growth of state revenue, specially formulated this approach. First, all profitable state-owned large and medium-sized enterprises (including financial and insurance organizations) pay income tax at the rate of 55% based on the profits realized. After the profits tax paid by enterprises, some of them are turned over to the state and some are left to the enterprise according to the level of retained profits approved by the state. The parts handed over to the state may be dealt with separately according to different circumstances of the enterprise by the following measures: