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各省、自治区、直辖市税务局,各计划单列市税务局: 从1994年1月1日起,我国内资企业都要按照《中华人民共和国企业所得税暂行条例》及其实施细则缴纳企业所得税。为适应工作需要,我们制定了统一的《企业所得税纳税申报表》,供纳税人、税务机关和代理单位使用。现将有关问题通知如下: 一、企业所得税纳税申报表,是企业履行纳税义务以规范格式向税务机关申报纳税的书面报告,也是税务机关审核企业税款征收情况的重要依据,因此,企业必须按照税法有关规定和本表填报要求,按期如实申报应纳税所得额和应纳所得税额,缴纳税款。
The Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government and the Inland Revenue Department of the cities specifically listed in the separate plans: As of January 1, 1994, domestic-funded enterprises in our country pay enterprise income tax in accordance with the Interim Regulations of the People’s Republic of China on Enterprise Income Tax and its implementation rules. In order to meet the needs of our work, we have formulated a unified “Enterprise Income Tax Return” for taxpayers, tax authorities and agencies. The relevant issues are hereby notified as follows: I. The enterprise income tax return is a written report of the enterprise fulfilling the obligation of paying tax to declare and pay taxes to the tax authorities in a standardized format. It is also an important basis for the tax authorities to examine the collection of enterprise taxes. Therefore, enterprises must follow the The relevant provisions of the Tax Law and the requirements for filing this form shall truthfully declare the amount of taxable income and the amount of income tax payable on time and pay taxes.