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上海市财政局、税务局根据财政部提出的《小型国营企业实行征收所得税,自负盈亏办法的初步意见》,决定全市十个县的县属国营工交企业由上交利润,改为征收工商所得税、国家资金占用费的办法。上海市的办法规定:工商所得税的税率适用集体手工业企业的八级超额累进税率;使用国家资金(不分固定资金、流动资金)要交纳资金占用费,费率每月按国家资金总额的千分之二交纳,资金利润
Shanghai Municipal Bureau of Finance and Inland Revenue Department decided in accordance with the “Preliminary Opinions of Levying Income Taxes and Taking Profit and Loss Measures by Small State-owned Enterprises” put forward by the Ministry of Finance that the county-owned state-owned industrial and commercial enterprises in the 10 counties of the city decided to levy a business income tax instead of paying profits, National funds occupation fee approach. Shanghai’s approach stipulates that: the tax rate of industrial and commercial income tax shall apply to the eight progressive tax rates of collective handicrafts enterprises; the use of state funds (regardless of fixed capital and working capital) shall cover the capital occupation fee at a monthly rate of one thousandth of the total state funds The second payment, capital profit