论文部分内容阅读
赵紫阳总理在六届全国人大二次会议上宣布:从今年第四季度开始,国务院决定进行利改税的第二步改革,从税利并存逐步过渡到完全的以税代利。赵总理说,利改税第二步改革的具体做法是:合理调整产品税税率,增设资源税、增值税和几种地方税,在征收所得税后,区别不同情况征收调节税,税后利润留归企业支配。国营小型企业,可以实行集体承包或个人承包、租赁经营,也可以依照集体企业的办法向国家交纳税金。
At the second session of the Sixth NPC, Zhao Ziyang announced at the second session of the Sixth NPC that the State Council has decided to carry out the second step of the reform of taxation and profits tax, and gradually make a transition from co-existence of taxation and profits to complete tax-for-profit. Premier Zhao said that the second step in the reform of tax and profits tax is: a reasonable adjustment of product tax rate, the additional resource tax, value added tax and several local taxes, after the collection of income tax, different conditions levy a regulatory tax, after-tax profits to stay Corporate governance. State-owned small enterprises may practice collective or individual contracting and leasing operations, and may also pay taxes to the state according to the methods of collective enterprises.