最近,笔者在对合资企业的检查中发现,有些企业采取由合资的中方或外方单方承包合资企业的生产经营,每年由承包方向对方支付一定数额的承包利润,而所支付的这一承包利润却是在合资企业税前列支的,笔者认为这一做法显不正确的,它减少了企业的应纳税所得额,有可能漏缴所得税。根据中外合资经营企业法规定,合营各方按注册资本比例分享利润和分担风险及亏损,但对于合营双方出于各自利益的考虑,本着互愿的原则,签定协议由合营的一方承包企业的生产经营,并定期向对 Recently, the author found in the examination of joint ventures that some enterprises have taken the joint venture between Chinese and foreign parties to produce and manage unilateral joint ventures. Each year, the contracting party pays a certain amount of contracted profits to the other party. The contracted profits But it is in the joint venture tax support, I think this approach is not correct, it reduces the taxable income of enterprises, may be missing the income tax. According to the Sino-Foreign Joint Venture Enterprise Law, all parties to a joint venture shall share profits and share risks and losses according to the proportion of registered capital. However, in consideration of their respective interests, both parties to the joint venture shall, pursuant to the principle of reciprocity, sign an agreement from the contracting party of the joint venture The production and management, and regularly to right