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一、现行税后利润分配制度的弊端改革十一年来,企业利润分配先后采取了企业基金、利润留成、盈亏包干、第一步利改税(利税并存)、第二部利改税(以税代利)、所得额税收承包(即承包所得税和调节税)、所得税后承包(即承包调节税和利润)等形式。当前,全民所有制承包企业实行的是第二步利改税制度下的税利承包(包括承包所得税、调节税、利润和所得税后承包)方式,我们就
I. Disadvantages of the current post-tax profit distribution system In the past 11 years since the reform, the company’s profit distribution has adopted enterprise funds, profit retention, profits and losses, lump sum contracting, first-step tax reform (profit and tax co-existence), and second tax reform (taxation) (Deli), the amount of income tax contract (ie, contracted income tax and adjustment tax), income tax after contracting (ie, contracting adjustment tax and profit) and other forms. At present, the state-owned contracting enterprises have implemented tax and profit contracts (including contracted income tax, adjustment tax, profits, and income tax after contracting) under the second-step tax reform system.