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cong bu fen qi ye zi jin yun xing zhuang tai tan tao shuang zeng shuang jie dui ce
Author(s): 
Pages: 36-38+47
Year: Issue:  9
Journal: Enterprise Economy

Keyword:  企业税企业资金双增双节流动资金周转税费负担企业所得税自有资金资金运行销售收入企业留利;
Abstract: <正> 最近,我们对南昌地区部分企业的税费负担及资金使用情况进行了调查,目的是想从企业资金运行的现有状态中,寻求实现“增产节约”、“增收节支”的对策。现将有关调查情况综述如下: 一、多数企业上交税费降低,留利增加 1、首先从企业税费种类和构成看。江西企业的产品税和增殖税占大头,所得税和调节税占小头。如1985年江西省产品税占当年实现税收的34.73%,增殖税占7.04%,营业税占16.44%,这三项合计共占当年实现税收的58.21%;企业所得税占当年实现
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