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利润分配一般分6个步骤进行,即税前利润分配,上交减免所得税,税后利调调整,税后净利分配,本年利润结算,上年利润凋整。本文着重谈谈乡镇企业的税前利润分配和税后净利润分配。一、税前利润分配。对税前利润分配的核算,应体现国家从税收政策上照顾乡镇企业,促进乡镇企业的发展。其内容包括下列6个方面:(1)分进分出联营企业的利润。国家为了维护投资方所在地的财政利益,允许投资方将税前分得的利润合并计算在本企业利润总额中,在投资者的所在地区交纳所得税(分出利润的一方则在利润总额中减除,不
Profit distribution is generally divided into six steps, namely, the distribution of profit before tax, income tax relief, post-tax adjustment, post-tax profit distribution, profit settlement this year, and the profit of the previous year is withering. This article focuses on the pre-tax profit distribution of township enterprises and the distribution of net profit after tax. I. Profit distribution before tax. The calculation of the pre-tax profit distribution should reflect that the state will take care of township and township enterprises from the tax policy and promote the development of township and village enterprises. The content includes the following six aspects: (1) The profit of the split-in and split-off enterprise. In order to safeguard the financial interests of the investor’s location, the state allows the investor to calculate the profit before taxation in the total profit of the enterprise and pay income tax in the investor’s region (the profit-sharing party subtracts the total profit). ,Do not