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本刊讯:最近,财政部以(87)财会字第100号文,发出《关于国营施工企业实行承包经营责任制等有关会计处理问题的通知》,全文如下: 按照国家计委、财政部、中国人民建设银行颁发的《关于改革国营施工企业经营机制的若干规定》和其他有关规定,现将国营施工企业实行承包经营责任制等有关会计处理问题作如下规定,请转知所属,于1988年1月1日起执行。一、施工企业实行上交所得税和上交利润包干办法后,所得税和上交利润的计算、解交的会计处理方法,仍
Recently, the Ministry of Finance (87) Accounting Code No. 100, issued “on the state-owned construction enterprises to implement the contract management responsibility system and other related accounting issues,” the full text is as follows: In accordance with the State Planning Commission, the Ministry of Finance, Issued by the People’s Construction Bank of China, “Several Provisions on Reforming the Operating Mechanism of State-owned Construction Enterprises” and other relevant provisions, the relevant accounting treatment problems of state-owned construction enterprises in implementing contractual management responsibility system are as follows. Please refer to their respective submissions in 1988 January 1 from the implementation. I. After the implementation of the enterprise income tax and the payment of profits by the construction enterprises, the accounting treatment of the income tax and the profits paid and the settlement shall still be paid.