论文部分内容阅读
自本刊于2006年第6期推出最新出版、由北京中税师信息咨询中心特别策划,国家税务总局所得税管理司相关政策制订者编写的《企业所得税税前扣除政策与纳税申报实务》一书中的精华部分后,深受广大纳税人及税务干部的好评!读者纷纷来电、来信要求本刊继续精选重要章节刊载并加大刊载幅度。本期推出《境外所得税抵扣税额计算明细表》填报实务,以期读者更准确、更详实地掌握该表填报与操作要求。
Since 2006, the publication of the publication of the latest publication, by the Beijing Zhongdian Information Center special planning, the State Administration of Taxation and income tax management department prepared by the relevant policies prepared by the “corporate income tax pre-tax deduction policy and tax returns practice,” a book After the essence of the part, praised by the majority of taxpayers and tax cadres! Readers have calls, the letter asked the magazine continue to select important chapters published and increase the publication rate. This issue of the “foreign income tax deduction tax calculation schedule” reporting practice, in order to readers more accurately and more accurately grasp the form filing and operation requirements.