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电力开发企业是经工商行政管理部门注册登记的企业实体,主要从事计划外电源的组织、加工与销售,按物价管理部门的规定收取二次综合加价、燃料附加费和网改资金,其经营收入扣除了因组织电力开发业务的成本、费用外存在盈亏,在审计过程中对其盈利是否应纳所得税存在分岐,有待商榷。孝感市物价局、孝感供电局孝价工[1996]68号文件《关于执行省定我市一九九六年二次综合加价标准及有关具体问题的通知》第九条规定:“二次综合加价收入按年度结算,如发生溢余或短收,结转下年度核定加价标准时统一的调整,全额滚动使用,不得挪作它用。”按照物价部门政策、电力开发企业不应保留利润,有利润只是暂时的,应纳入下年度价格调整,因此电力开发企业就其电力开发业务利润认为不应纳所得税。按照国家税收政策,特别是《中华人民共和国企业所得税暂行条例》的规定:中华人民共和国境内的
Electric power development enterprises are business entities registered with the administrative department for industry and commerce and are mainly engaged in the organization, processing and sales of unplanned power sources. They charge second comprehensive fare increases, fuel surcharges and network reform funds in accordance with the provisions of the price management department. Their operating income After deducting the cost of organizing the electricity development business and the profit and loss outside the expenses, it is open to question whether the profitability of the company should be subject to the income tax during the audit. Xiaogan City Price Bureau, Xiaogan Power Supply Bureau Xiaogongong [1996] No. 68 document “on the implementation of the province set our city in 1996 second comprehensive fare increase standards and related specific issues notice,” Article IX provides: “twice Consolidated fare increase shall be settled on an annual basis. If there is a surplus or short income, a uniform adjustment shall be carried forward when the fare increase standard of the next fiscal year is approved and rolled for use in full amount and shall not be diverted for other purposes. ”According to the price department policy, power development enterprises should not retain Profits and profits are only temporary and should be included in the price adjustment in the next fiscal year. Therefore, power development enterprises do not consider income tax on the profit of their power development business. In accordance with the provisions of the State taxation policy, especially the “Provisional Regulations of the People’s Republic of China on Enterprise Income Taxes”: People’s Republic of China