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9月8日财政部以(87)财税字第197号文发出了《关于对征集国家能源交通重点建设基金若干问题的规定》,现全文转载如下: 为了继续做好征集国家能源交通重点建设基金(以下简称能源交通基金)的工作,我们根据各地的要求,经过多次调查研究和广泛听取意见,现对若干政策问题规定如下,望遵照执行。一、关于对各类企业单位征集能源交通基金问题。 (一)对企业税前单项留利、减免税收是否征集能源交通基金? 国务院和财政部规定的企业税前单项留利,是在不拨付专项基金的前提下,为解决企业某些特殊需要采取的政策性措施。为了贯彻好国家的这项政策,增强企业活力,对企业按国家有关规定提取的税前单项留利,不征集能源交通基金。
On September 8, the Ministry of Finance (87) Cai Shui Zi No. 197 issued “Provisions on Several Issues Concerning the Collection of Key National Energy Transportation Funds”, the text is reproduced as follows: In order to continue to collect the National Energy Transportation Key Construction Fund (Hereinafter referred to as the Energy Transport Fund), we conducted various surveys and studies and extensively listened to opinions based on the requirements of various places. We hereby stipulate the following as policy issues and are expected to comply with the implementation. First, the issue of collecting energy and transportation funds for various types of enterprises and units. (1) Whether to collect the energy transportation fund for individual pre-tax profits and tax reductions or exemptions? The pre-tax individual profits retained by the State Council and the Ministry of Finance under the precondition of not appropriating the special fund and the special needs of enterprises Policy measures. In order to carry out this policy of the state and increase the viability of enterprises, it is not necessary to solicit energy transport funds for individual pre-tax profits retained by enterprises according to the relevant provisions of the state.