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近日,陕西省国、地税局联合发布了《关于企业所得税纳税人涉税事项附送税务鉴证报告的通知》(陕国税发[2013]82号,以下简称“82号文”)。82号文规定,实行查账征收方式的企业所得税纳税人发生以下事项的,可根据需求在进行年度纳税申报时附送税务中介机构鉴证报告:1.专项申报扣除的资产损失。2.房地产开发企业完工年度纳税申报。3.当年亏损超过10万元(含)的纳税人,附送年度亏损额的鉴证报告。4.当年弥补亏损的纳税人,除税务机关已出具亏损认定结论的以外,应附送所
Recently, the Shaanxi Provincial and Local Taxation Bureau jointly issued the Notice on Tax Verification Reported on the Tax-related Matters of Enterprise Income Taxes (Shan Guo Shui Fa [2013] No. 82, hereinafter referred to as “Document No. 82”). Article 82 stipulates that if the taxpayers in the enterprise income tax levied on the way of checking the accounts are listed below, the tax agency verification report may be attached upon the annual tax return as required: 1. The asset loss deducted from the special return. 2. Real estate development enterprises to complete the annual tax returns. 3. Those who lost more than 100,000 yuan (including taxpayers), with the annual loss of forensic report. 4. Taxpayers who made up for the losses in the year shall, unless the tax authorities have issued a conclusion of losses determination, attach