乡镇企业利润的分配,应根据财农两部颁发的乡镇企业财务会计制度的有关规定,在兼顾国家、集体、个人三者利益和保障投资者权益的原则下进行。要确保国家的税收,增加企业的积累,适当补助社会性支出,兑现投资分利和增加职工的收入。其分配标准和提留比例应按照有关规定执行,帐务处理程序大致可分为以下几个步骤:一、税前利润分配。主要是根据税法和财务制度规定,允许在计征所得税前对利润总额的分配和扣除有关的项目。如:税前外来投资分利、提取企业基金、提留“三废”产品净利润、技术转让费、补助社会 The distribution of profits of township and village enterprises should be based on the relevant provisions of the financial and accounting system for township enterprises issued by the two agricultural and peasants enterprises, taking into consideration the interests of the three parties, collectives and individuals as well as the protection of investors’ rights and interests. To ensure that the country’s tax revenue, increase the accumulation of enterprises, appropriate social grants, cash dividends and increase employee income. The distribution standards and the proportion of the deposit should be in accordance with the relevant provisions of the implementation, accounting procedures can be broadly divided into the following steps: First, pre-tax profit distribution. Mainly in accordance with the provisions of tax laws and financial systems, allow the distribution of total profits and deductions related to the project before the income tax is levied. Such as: pre-tax foreign investment dividends, the extraction of enterprise funds, to mention “three wastes ” net profit of products, technology transfer fees, grants to society