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根据国务院批转财政部《关于国营企业利改税试行办法》(以下简称《办法》),现对国营商业企业利改税有关财务处理问题,暂作如下规定:一、按照《办法》第一、二条的规定,大中型商业企业和小型商业企业的范围,划分如下:小型企业指的是:以自然门店为单位,职工人数不超过二、三十人,年利润额不超过三万元或五万元,两个条件同时具备的零售商店(包括贸易货栈、信托商店);固定资产原值不超过一百五十万元,年利润额不超过二十万元,两个条件同时具备的商办工业、储运企业和商办农牧企业等。
According to the Provisional Measures on Profit Tax Reform of State-owned Enterprises Approved by the State Council (hereafter referred to as the “Measures”), the State Council hereby temporarily stipulates the financial handling issues concerning the profits tax reform of state-owned commercial enterprises as follows: , The provisions of Article II, the scope of large and medium-sized commercial enterprises and small business enterprises, are divided as follows: Small-scale enterprises refer to: the natural store as a unit, the number of employees does not exceed two to thirty people, the annual profit of not more than thirty thousand yuan or 50,000 yuan, two conditions at the same time with the retail stores (including trade warehouses, trust stores); the original value of fixed assets not exceeding 1.5 million yuan, the annual profit of not more than two hundred thousand yuan, both conditions have Do business, storage and transportation business and do farming and animal husbandry enterprises.