今年一月,国务院批转了国家经委、财政部修订的《国营工业企业利润留成试行办法》。利润留成就是允许企业按一定的比例留用利润,其余部分上交国家。计算利润留成资金,主要是根据当年应交利润;但是,为了鼓励企业把应交的利润如数上交国家,压缩欠交利润,企业补交上年欠交的利润,也允许提取利润留成资金,年末欠交利润,则要相应少提。如果企业多交了利润,灾际上是把流动资金或其它资金上交了,多交的部分不是利润,因此,也就不能提取利润留成资金。 In January this year, the State Council approved the “Trial Measures for Profit Retention of State-Owned Industrial Enterprises” revised by the State Economic and Trade Commission and the Ministry of Finance. Profit retention is to allow enterprises to retain profits in a certain proportion, and the remaining parts are handed over to the country. Calculation of profit retention funds is mainly based on the profits payable in the year; however, in order to encourage enterprises to hand over the profits payable to the country in full, compress the unpaid profits, and make up for the unpaid profits of the previous year, it is also allowed to withdraw the retained profits. If you don’t pay the profits at the end of the year, you have to mention less. If the company has made more profits, the liquidity or other funds will be turned over during the disaster. The part that is more than paid is not profit. Therefore, it cannot withdraw the retained profits.