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企业的筹建期也称筹办期、开办期,在此期间一个突出的特点就是没有收入,现将可享受的所得税优惠政策及相应的会计处理方法介绍如下,供参考:一、筹建期不计算损益《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》(国税函[2010]79号)第七条规定:“企业自开始生产经营的年度,为开始计算企业损益的年度。企业从事生产经营之前进行筹办活动期间发生筹办费用支出,不得计算为当期的亏损,应按照《国家税务总局关于企业所得税若干税
The preparatory period of enterprises is also called preparatory period and start-up period. During this period, a prominent feature is that there is no income. The preferential income tax policies and corresponding accounting treatment methods that are available now are as follows for reference: I. No preplanned profit or loss Article 7 of the Circular of the State Administration of Taxation on the Implementation of Some Tax Issues Concerning the Enterprise Income Tax Law (Guo Shui Han [2010] No. 79) states: ”The year in which the enterprise started its production and operation is the year in which its profit and loss is calculated. The preparatory expenses incurred during the preparatory activities before the production and operation shall not be counted as losses of the current period, but shall be calculated in accordance with the "State Administration of Taxation Several Taxes on Enterprise Income Tax