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shi shi liang ze yu liang jin zheng ji zhong you guan zheng ce xian jie de gui ding
Pages: 19-37
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  计税利润税前还贷个体工商户税后利润投资单位税利分流先税后分预探应文;
Abstract: <正> 一、关于对企业征集“两金”的问题(一)从今年7月1日起,凡实行“两则”的企业(包括城乡集体企业和个体工商户),依计税利润扣除缴纳所得税后的利润计征“两金”(不包括企业税前还贷的利润和企业税前单项留利)。“两金”的征集率,仍按现行有关规定执行。
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