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根据国家税务总局、建设银行有关规定,中央级国营施工企业(即建筑安装企业)按核定比例减征所得税,执行到1992年底到期,1993应重新核定。鉴于目前施工企业状况,国家税务总局、建设银行决定对中央各部门所属施工企业,在1993年,内资企业所得税未统一前,仍按原核减的税率征收所得税。地方级国营施工企业所得税问题,可结合本地区实际情况,参照本规
According to the relevant provisions of the State Administration of Taxation and China Construction Bank, central-state state-owned construction enterprises (ie, construction and installation enterprises) shall reduce their income tax at the approved rate and expire at the end of 1992, and shall be re-approved in 1993. In view of the current status of construction enterprises, the State Administration of Taxation and China Construction Bank decided to impose income tax on the construction enterprises owned by the central departments in 1993, before the income tax on domestic-funded enterprises was uniform, according to the original tax rate. Local-level state-owned construction enterprises income tax issues, with the actual situation in the region, with reference to this regulation