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中外合资经营企业的中方投资者,按注册资本比例,从其合资企业中分得的利润如何处理,有几种情况。如中方投资者属于全民所有制企业,其分得的利润首先按国营企业所得税条例缴纳所得税,税后利润按“企业五项基金”的比例分配,留给合营中方投资者。如中方投资者属于集体所有制企业,其分得的利润按照集体企业所得税暂行条例缴纳所得税,并按有关规定进行分配。如中方投资者属于全民所有制企业、事业单位的,以银行基本建
Chinese investors in Chinese-foreign equity joint ventures, according to the proportion of registered capital, how to deal with the profits from their joint ventures, there are several cases. If the Chinese investor belongs to a wholly state-owned enterprise, the profits it earns will be first paid according to the state-owned enterprise income tax regulations. The after-tax profits will be distributed in the proportion of “five funds of the enterprise” and be left to the investors of the joint venture. If the Chinese investor belongs to a collectively-owned enterprise, the profit earned by it is subject to income tax in accordance with the Provisional Regulations on Income Tax of Collective Enterprises and is distributed in accordance with the relevant provisions. Such as Chinese investors belonging to the whole people-owned enterprises and institutions, the basic construction of the bank