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国务院1985年8月24日发布的《集体企业奖金税暂行规定》指出:集体企业奖金税的征收和管理,比照《国营企业奖金税暂行规定》办理。集体企业资金一般都不雄厚,有的企业资金尚很困难,应当控制发放奖金的额度,量入而出,防止企业在年度补交奖金税时的资金来源发生困难。国务院修订发布1985年度起施行的《国营企业奖金税暂行规定》是按年计算征收,实行四级超额累进税率。如下表:
The Interim Provisions on the Bonus Tax of Collective Enterprises issued by the State Council on August 24, 1985 pointed out that the collection and management of the bonus tax of collective enterprises shall be handled in accordance with the Interim Provisions on Bonus Tax of State-owned Enterprises. The funds of collective enterprises are generally not strong, and some enterprise funds are still very difficult. The amount of bonuses should be controlled, and the amount should be paid in and out, so as to prevent the enterprises from having difficulties in obtaining funding sources for the annual bonus tax. The “Interim Provisions on Bonus Tax for State-Owned Enterprises” revised and issued by the State Council since 1985 was calculated on an annual basis and a four-level progressive tax rate was implemented. The following table: