财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
3期
51-55
,共5页
国有及国有控股企业%利挤税%分配机制%会计处理
國有及國有控股企業%利擠稅%分配機製%會計處理
국유급국유공고기업%리제세%분배궤제%회계처리
State-Owned and State-Holding Enterprise%Profit Misappropriating Tax%Distributing Mechanism%Business Ac-counting
国有及国有控股企业经营盈利时总想少上缴给国家财政，而出现亏损时总能得到国家财政补贴。本文分析了我国国有及国有控股企业“利挤税”式的税收不遵从的内生机制，并通过利润分配、利润弥补亏损、存货计价和固定资产核算的会计处理来实现。只有通过体制改革使我国经济社会发展中不需要存在的国有及国有控股企业民营化、需要存在的国有及国有控股企业财政化，才能消除“利挤税”分配机制。
國有及國有控股企業經營盈利時總想少上繳給國傢財政，而齣現虧損時總能得到國傢財政補貼。本文分析瞭我國國有及國有控股企業“利擠稅”式的稅收不遵從的內生機製，併通過利潤分配、利潤瀰補虧損、存貨計價和固定資產覈算的會計處理來實現。隻有通過體製改革使我國經濟社會髮展中不需要存在的國有及國有控股企業民營化、需要存在的國有及國有控股企業財政化，纔能消除“利擠稅”分配機製。
국유급국유공고기업경영영리시총상소상격급국가재정，이출현우손시총능득도국가재정보첩。본문분석료아국국유급국유공고기업“리제세”식적세수불준종적내생궤제，병통과리윤분배、리윤미보우손、존화계개화고정자산핵산적회계처리래실현。지유통과체제개혁사아국경제사회발전중불수요존재적국유급국유공고기업민영화、수요존재적국유급국유공고기업재정화，재능소제“리제세”분배궤제。
State-owned and state-holding enterprises tend to turn over less profit to State Finance when they make profit while can gain financial subsidize when they have deficit. This paper analyzed the endogenous tax uncompliancing mechanism of profit misappropriating tax at state-owned and state-holding enterprises, and realized it through accounting of profit-dis-tributing, profit making up deficit, existing stock business accounting and fixed assets of business accounting. The paper sug-gests that only through system reform to decrease the privation of state-owned and state-holding enterprises and increase the financialization of state-owned and state-holding enterprises can we solve the distributing mechanism of profit misappropriating tax.
