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为了理顺质和规范国家与企业的分配关系,促进企业转换经营机制,实现公平税负,我国颁布了《中华人民共和国企业所得税暂行条例》并已于1994年1月1日起施行,为了使广大纳税人对这一条例有进一步的了解,国家税务总局所得税司负责人,就有关政策问题,回答了本刊记者的提问。 问:《中华人民共和国企业所得税暂行条例》已由国务院公布,自今年1月1日起施行,
In order to streamline the quality and standardize the distribution of the state and enterprises, and promote enterprises to change their operating mechanism and achieve a fair tax burden, China promulgated the “Provisional Regulations on Enterprise Income Tax of the People’s Republic of China” and came into force on January 1, 1994. In order to make The majority of taxpayers have further understanding of this Ordinance and the head of the income tax department of the State Administration of Taxation has answered questions raised by our correspondents on relevant policy issues. Q: The Interim Regulations of the People’s Republic of China on Enterprise Income Tax has been promulgated by the State Council and will come into force on January 1 this year.