论文部分内容阅读
为了做好国营企业第二步利改税工作,我们对县工业燃化综合公司下属四个单位税后留利进行了调查.该公司1983年实现利润28.4万元,应交所得税13万元,以盈补亏3万元,企业税后留利12.4万元,比1982年增加5.4万元.从表面情况来看,利改税后企业得到了不小的好处,但深入剖析一下,就会发现,企业的留利并没有真正用于发展生产和增加职工福利,而主要是用于交纳各种社会摊派. 现就该公司留利的分配使用情况归类如下:(1)国家征集重点建设的能源基金15%,计2.4万元;(2)上级或本级政府规定,学校办学向企业集资,中学生每人150元,小学生每人100元,全系
In order to do a good job in the second-step reform of the state-owned enterprises, we investigated the after-tax profits of four subsidiaries of the county’s Industrial Combustion Comprehensive Corporation. The company’s profit in 1983 was 284,000 yuan, and the income tax payable was 130,000 yuan. With profit loss of 30,000 yuan, the company’s profit after tax of 124,000 yuan, an increase of 54,000 yuan compared with 1982. From the surface situation, profits after tax reform companies have gained no small advantage, but in-depth analysis, will It was found that the retained profits of enterprises were not actually used to develop production and increase the welfare of employees, but were mainly used to pay various social assessments. The distribution and utilization of the company’s retained profits are now categorized as follows: (1) National collection of key construction projects 15% of the energy funds are counted as 24,000 yuan; (2) The government of the higher level or the government at the same level requires that the school run schools to raise funds from the enterprises, the middle school students shall each receive 150 yuan, and the primary school students shall each be 100 yuan.