从1994年1月1日起全面实行的国有企业利润分配制度改革的主要内容有: 1.统一实行33%的企业所得税税率。考虑到部分企业经济效益和利润上交水平较低的现状,增设二档照顾税率:年计税利润额在3万元以下的企业减按18%的税率征收;年计税利润额在3—10万元的企业减按27%的税率征收。在内外资企业统一所得税时再相应调整。 2.取消对国有大中型企业征收的调节税,减轻企业上交负担。 3.逐步建立国有资产投资收益按股分红、按资分利或税后利润上交的分配制度。作为过渡措施,近期可 From January 1, 1994 onwards, the full implementation of the state-owned enterprise profit distribution system reform of the main contents are: 1. Uniform implementation of the 33% corporate income tax rate. Taking into account the economic situation of some enterprises and the profitability of the lower level of the status quo, the second tranche of care tax rate: the annual taxable profit of less than 3 million enterprises by 18% tax levied; the annual tax profit in the 3- 100,000 yuan business by 27% of the tax levied. In the domestic and foreign enterprises unified income tax and then adjust accordingly. 2. Abolish the adjustment tax levied on state-owned large and medium-sized enterprises and reduce the burden on enterprises. 3. Gradual establishment of investment income of state-owned assets according to dividends, according to dividends or after-tax profits turned over the distribution system. As a transitional measure, the recent may