各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、体改委、经贸委,国务院有关部门: 鉴于1993年7月1日实施的《企业财务通则》、《企业会计准则》作出了包括提高折旧率、加速折旧,固定资产投资贷款利息进成本,技术开发费据实列入成本等政策性的规定;1994年改革国家与国有企业利润分配制度,统一内资企业所得税,又取消了对国有企业征收的“能源交通重点建设基金”和“预算调节基金”,规定了多数国有全资老企业所得税后利润近期可不上交等政策。这些政策对支持企业发展发挥了重要的作用,可以替代《全民所有制工业 In accordance with the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” implemented on July 1, 1993, the Ministry of Finance, the State Administration of Taxation, the Restructuring Commission, the State Economic and Trade Commission and the State Council, all departments of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Made policy changes including depreciation rate, accelerated depreciation, interest cost of interest on fixed asset investment loans, and factual inclusion of technology development costs. In 1994, the profit distribution system of state and state-owned enterprises was reformed, and the income tax on unified domestic-funded enterprises was canceled. The “Energy Transportation Key Construction Fund” and “Budget Adjustment Fund” levied on state-owned enterprises set forth the policy that most state-owned and wholly-owned old enterprises may not pay profits after income tax in the near future. These policies have played an important role in supporting the development of enterprises and can replace the "ownership by the whole people in industry