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实行第二步利改税以后,企业实现的利润,不论是计划内或是超计划的增长利润,都要交纳所得税和调节税(小型国营企业不交调节税),国家的收入是随企业的利润增长而增加的;职工的工资、奖金收入也是随企业的利润增长而增加的。但是,企业对内经济承包,要注意计划的先进性和准确性,对利润的分配,不仅要按国家得大头、企业得中头、职工个人得小头的分配原则办事,而且,要通过科学的测算,计算出企业得利的最佳点(最大值),才能确保“三者”利益分配合理。
After the implementation of the second step of the tax reform, the profits realized by the enterprises, both planned and over planned, must be subject to income tax and regulatory tax (small state-owned enterprises do not pay adjustment taxes) Profit growth and increase; workers wages, bonuses income also increases with the profit growth of enterprises. However, enterprises should pay attention to the advanced nature and accuracy of the plan and the distribution of profits not only according to the principle of distributing the bulk of the country, the middle of the enterprise, and the small head of the individual, but also through science Of the calculation, calculate the best point of business profitability (maximum), in order to ensure “three ” the distribution of benefits reasonable.