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根据《国营企业第二步利改税试行办法》(以下简称《办法》),现对国营工交企业第二步利改税有关财务处理问题,作如下规定:一、关于利润和应纳税所得额的计算:(一)产品税、增值税和营业税直接从销售收入中支付。资源税从产品销售利润中支付。(二)利润和应纳税所得额的计算公式如下:产品销售利润=产品销售收入-产品税-增值税-营业税-销售工厂成本-销售费用-技术转让费利润总额=产品销售利润+其他销售利润-资源
Pursuant to the Measures for the Trial Implementation of the Second Step Reform of the Reform of State-owned Enterprises (the “Measures”), we hereby make the following provisions concerning the financial handling of the second-step profit-making tax reform of state-owned industrial and commercial enterprises: I. Profit and taxable income The calculation: (a) product tax, value added tax and sales tax paid directly from the sales revenue. Resource tax is paid from product sales profit. (2) The formula for calculating profit and taxable income is as follows: Product Sales Profit = Product Sales Revenue - Product Tax - Value Added Tax - Sales Tax - Sales Factory Costs - Sales Costs - Technology Transfer Fee Total Profit = Sales Profit + Other Sales Profit - Resources