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2003年4月24日,国家税务总局以国税发[2002]45号文件下发了《关于执行〈企业会计制度〉需要明确的有关所得税问题的通知》,《通知》就借款费用、捐赠、企业提取的准备金、企业资产永久或实质性损害、提取坏账准备金等问题作出了明确规定,自2003年1月1日起执行。《甘肃税务》杂志此前刊登的《企业所得税纳税申报与税前扣除》、《小议企业接受捐赠的会计及税务处理》两篇文章涉及的捐赠等有关所得税政策问题有了较大变化和调整,为了使读者进一步了解有关政策的变化,本文以新旧政策的比较,简要介绍相关政策的变化情况。
On April 24, 2003, the State Administration of Taxation issued the Notice on the Implementation of the Accounting System for Business Enterprises Requiring Clear Income Tax Issues on the basis of Guo Shui Fa [2002] No. 45 Document. The circular provides that “borrowing costs, donations, enterprises Withdrawal of reserves, the permanent or substantial damage to the enterprise assets, and the withdrawal of bad debt provisions and other issues made clear that since January 1, 2003 implementation date. Previously, Gansu Revenue Magazine made great changes and adjustments in relevant income tax policies such as donations related to ”corporate income tax returns and pre-tax deductions“ and ”discounts on corporate acceptance of donations in accounting and tax treatment" In order to make readers understand more about the change of policy, this article briefly introduces the changes of related policies by comparing old and new policies.