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根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》的有关规定,财政部、国家税务总局发布《关于中小企业信用担保机构有关准备金企业所得税税前扣除政策的通知》(财税[2012]25号),就2011年1月1日起至2015年12月31日止这一期间,中小企业信用担保机构有关税前扣除政策进行重新明确,现就其主要内容及应注意的几个变化点进行提示。
In accordance with the relevant provisions of the “Enterprise Income Tax Law of the People’s Republic of China” and the “Implementation Regulations of the PRC Enterprise Income Tax Law,” the Ministry of Finance and the State Administration of Taxation promulgated the “Circular on Pre-tax Deductible Policy on Enterprise Income Tax of SME Credit Guarantee Institutions” (Cai Shui [2012] No. 25), for the period from January 1, 2011 to December 31, 2015, the SME Credit Guarantee Agency has re-defined the pre-tax deduction policy. As for its main contents and Notice a few changes points to be prompted.