在根据《全民所有制工业企业承包经营责任制哲行条例》试行分帐时,对用新增利润还贷形成的固定资产,应如何正确地计算出国家资金和企业资金,目前意见尚不统一,做法也不尽相同,笔者就此提出如下看法,供参考。例如某国营企业1988年承包利润总额为400万元。其中包括100万元还贷。承包合同规定,超承包利润国家得30％、企业得70％,所得税率55％,调节税率6％,核定的调整后的基期利润300万元, In the trial division of the “Responsibility System for Contracted Management of Ownership-Owned Industrial Enterprises”, how to properly calculate the state funds and corporate funds for the fixed assets formed by the repayment of new profits, the current opinions are not yet uniform. Not the same, I put forward the following views for reference. For example, the total contracted profits of a state-owned enterprise in 1988 were 4 million yuan. Including 1 million yuan repayment. The contract stipulates that 30% of countries with super-contracted profits, 70% of companies, 50% income tax rate, 6% adjustment tax rate, and a verified base period profit of 3 million yuan.