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随着社会主义市场经济体制建设步伐的加快,作为市场经济建设和改善宏观调控关键的财税、金融、投资等体制重大改革的帷幕已经拉开,普遍实行税利分流已在议程之中。那么,实行税利分流对钢铁企业有什么影响,这是人们普遍关心的问题。现通过与现行承包制的比较、对比作一粗略分析。1992年钢铁工业全行业实现利润103亿元。按原承包要求应上缴利润(包括所得税、调节税、承包利润)和“两金”共32.6亿元。若改按新财会制度的核算口径,在不考虑资产重估的情况下,1992年钢铁工业全行业实现利润约净减51亿元,只剩52亿元。假如钢铁企业全部实行税利分流办法,上缴
With the accelerating pace of socialist market economic system construction, the curtain of a major reform of the fiscal, taxation, finance and investment institutions that are the key to building a market economy and improving macroeconomic control has begun. The diversion of taxes and profits has been on the agenda. So, the implementation of tax and profit diversion of steel companies have any effect, which is a matter of universal concern. Now with the current system of contracting, compared to make a rough analysis. In 1992, the steel industry realized a profit of 10.3 billion yuan for the whole industry. According to the original contract requirements should be paid profits (including income tax, regulatory tax, contract profits) and “two gold” a total of 3.26 billion yuan. If we change the accounting basis of the new accounting system, without considering the revaluation of assets, the entire steel industry in 1992 achieved a net profit reduction of 5.1 billion yuan, leaving only 5.2 billion yuan. If the iron and steel enterprises all the implementation of tax diversion approach, turned over