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社队企业的利润分配工作,既是一项政策性很强的工作,又是一项业务性很强的工作,它是编好财务决算报表的前提。盈利的社队企业进行利润分配时,必须按照国家规定的社队企业利润分配的原则,正确处理国家、集体、个人三方面的利益关系。即首先按照国家税法的规定,向国家缴纳所得税;然后按照财务制度的规定,向公社上交利润;并计提本企业留成,包括企业提留用于固定资产更新发展的基金、保证生产需要的流动资金和职工奖励基金等。盈利企业在分配利润时,要由社员代表会或股东会充分讨论,先编制一份“利润分配方案”报请公社(大队)批准后,再据以分配。“利润分配方案”的编制和批准工作都要求尽量快些,以便企业及早处理帐务。
The profit distribution work of the commune and brigade enterprises is both a highly policy-oriented work and a highly operational work. It is a prerequisite for compiling financial statement of accounts. Profit-making commune and brigade enterprises must correctly handle the interest relations between the state, the collective and the individuals in accordance with the principle of the profit distribution of the communes and brigades and enterprises stipulated by the state when making profit distribution. That is, firstly, pay income tax to the state in accordance with the provisions of the State tax law; then, pay profits to the commune in accordance with the provisions of the financial system; and make provisions for the retention of the enterprise, including the funds retained by enterprises for the renewal and development of fixed assets, and ensure the flow of production needs Funds and staff incentive funds. Profit-making enterprises in the distribution of profits, by the members of the shareholders or shareholders will be fully discussed, the first preparation of a “profit distribution plan” to report to the commune (brigade) approval, and then according to the distribution. “Profit distribution plan ” preparation and approval of the work requirements are as fast as possible, so that enterprises early processing accounts.