根据国务院批转财政部《关于国营企业利改税试行办法》(以下简称《办法》),现对国营工交企业利改税有关财务处理问题,暂作如下规定:一、实现利润是指:企业产品销售利润,加其它销售利润,加(减)营业外收入(支出)。企业按《办法》实行利改税后,不再交纳固定资金占用费和流动资金占用费。实行利改税以前企业向国家交纳的固定资金占用费和流动资金占用费,应包括在实现利 According to the State Council’s Provisional Measures on the Reform of the State-Owned Enterprises’ Profit Tax Reform (hereinafter referred to as the “Measures”) issued by the Ministry of Finance, the financial handling issues concerning the profits tax reform of state-owned industrial and commercial enterprises are set out as follows: I. Realizing profits means: Product sales profit, plus other sales profit, plus (minus) non-operating income (expenses). Enterprises according to “measures” after the introduction of profits and taxes, no longer pay the fixed capital occupation fee and liquidity occupation fee. The fixed capital occupation fees and liquidity occupation fees paid by the enterprises before the introduction of profits tax reform should be included in the realization of profits