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近来,一些地方,部门询问,今年七月一日新的《企业财务通则》和《企业会计准则》(以下称“两则”)实施后,国家对企业如何征集能源交通基金和预算调节基金(以下称“两金”)。经研究,现就有关问题通知如下: 一、关于对企业征集“两金”的问题 (一)从今年七月一日起,凡实行新“两则”的企业(包括城乡集体企业和个体工商户),依计税利润扣除缴纳所得税后的利润计征“两金”(不包括企业税前还贷的利润和企业税前单项留利)。“两金”的征集率,仍按现行有关规定执行。
Recently, some localities and departments inquired about how the state solicited energy transport funds and budget adjustments after the implementation of the new “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” (hereinafter referred to as “the two”) on July 1 this year Fund (hereinafter referred to as “two gold ”). After the study, we hereby notify you of the relevant issues as follows: I. Issues Concerning Soliciting “Two Golds” from Enterprises (I) Starting from July 1 this year, all enterprises (including urban and rural collectives Enterprises and individual industrial and commercial households), according to the profit after tax deduction of income tax income tax levy “two gold ” (excluding corporate profits before the repayment of loans and corporate profits before individual levied). “Two gold ” collection rate, still in accordance with the relevant provisions of the current implementation.