国家税务局最近制定《中华人民共和国所得税条例(草案)》,从1993年1月1日起施行。条例规定,纳税人每一纳税年度收入的总额,减去成本、费用以及损耗后的余额,为应纳税所得额。企业所得税按应纳税所得额计算,税率为33%;应纳税所得额在20万元以下(含20万元),超过5万元的,减为按24%税率征收,应纳税所得额在5万元以下(含 The State Administration of Taxation recently formulated the “Regulations on the Income Tax of the People’s Republic of China (Draft)”, which will come into effect on January 1, 1993. The regulations stipulate that the taxpayer’s total income for each taxable year, minus the cost, expense, and loss, shall be taxable income. The enterprise income tax shall be calculated on the basis of taxable income, the tax rate shall be 33%, the taxable income shall be less than 200,000 yuan (including 200,000 yuan), if it exceeds 50,000 yuan, it shall be reduced to 24%, and the taxable income shall be 5 Million yuan or less (including