论文部分内容阅读
第一章总则第一条为规范和加强减免税管理工作,根据《中华人民共和国税收征收管理法》(以下简称《税收征管法》)及其实施细则和有关税收法律、法规、规章对减免税的规定,制定本办法。第二条本办法所称的减免税是指依据税收法律、法规以及国家有关税收规定(以下简称税法规定)给
Chapter I General Provisions Article 1 In order to standardize and strengthen the administration of tax reduction and exemption, in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and its implementing rules and relevant tax laws, rules and regulations, The provisions of this approach. Article 2 The term “tax relief” as mentioned in the present Measures refers to the tax relief according to the tax laws and regulations as well as the relevant state tax provisions (hereinafter referred to as tax laws)