近来,很多地方来人来函,询问今年七月一日《企业会计准则》和《企业财务通则》正式实施以后,国家对企业征收的能源交通重点建设基金和预算调节基金(以下简称“两全”)的有关政策。现就有关问题通知如下: 一、关于企业所得税后利润如何缴纳“两金”的问题企业缴纳所得税后的利润仍按现行的“两金”政策执行,即税后利润缴纳15％的能交基金,缴纳10％的调节基金。经批准实行税利分流的企业从其规定。 Recently, many local people have come to us and asked about the key energy-construction funds and budget adjustment funds (hereinafter referred to as “the two companies”) collected by the state after the formal implementation of the “Accounting Standards for Business Enterprises” and “General Rules for Corporate Finance” on July 1 this year. ) related policies. The relevant issues are hereby notified as follows: I. Questions on how to pay “two golds” after the enterprise income tax The profits after the company pays income tax are still carried out according to the current “two-gold” policy, that is, after-tax profits pay 15% of the funds that can be paid , pay 10% of the adjustment fund. The enterprises that have been approved to implement the tax and profit diversion from their provisions.