武汉市税务局江汉分局在1991年度国营企业所得税汇算清缴工作中,采取“五抓五统一”,使国营企业汇算清缴工作步入规范化轨道,促进了汇算工作的深入开展。一是抓填表规范,统一填写要求。对《国营企业所得税纳税情况分户表》在印鉴签章、表头内容、数据填列、主要指标、缺项要求、逻辑关系等方面提出了十项详细要求,打印成册,专管员人手一份,从而规范了分户表的填写要求。二是抓政策规范,统一计算公式。针对以往汇算工作中计算公式执行偏差的问题,分局以会代训;对实行企业经营责任制、特厂和试验店(公司)、小型租赁企业等三种类型的所得税计算公式进行讲解;对工效挂钩企业提取效益工资的计算按三道工序逐一演算;对未经国务院批准的挂钩企业在成本中开支的奖金、“两金”的计算,就挂钩第一年和第二年的的具体公式按“两金”分别列出算式讲解,并把上述五个主要公式打印成册,下发到每个专管员对照运用,为 During the settlement and payment of state-owned enterprise income tax in 1991, Jianghan Branch of Wuhan Municipal Inland Revenue Department took “Five Grasps and Five Reunification” so that the state-owned enterprises settled their accounts in a standardized way and facilitated the further development of the settlement. First, grasp the rules and regulations, fill in the requirements of a unified. The “Household Income Tax Paid Status State-Owned Enterprise Account” put forward ten detailed requirements in the signatures and seals, header contents, data entry, main indicators, missing requirements, and logical relations. A, thus regulating the filing requirements of household form. The second is to grasp the policy norms, unified calculation formula. Aiming at the problem of deviation in the calculation formula in the previous settlement work, the branch office will take the training as an example; explain the formula for calculating the income tax of the three types of enterprises such as the enterprise management responsibility system, the special factory, pilot shop (company), and small rental enterprise; Ergonomics linked to the extraction of enterprises to pay the effectiveness of the calculation according to the three processes one by one; without the State Council approved the cost of the linked enterprises in the bonus, the “two gold” calculation, linked to the first year and the second year of the specific formula According to the “two gold” were listed in the formula to explain, and the above five major formulas printed as a book, issued to each supervisor control the use of