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[事项名称]综合利用资源生产产品取得的收入在计算应纳税所得额时减计收入。[事项描述]自2008年1月1日起,企业以《资源综合利用企业所得税优惠目录》规定的资源作为主要原材料,生产国家非限制和非禁止并符合国家及行业相关标准的产品取得的收入,减按90%计入企业当年收入总额。减免性质代码:04064005。本事项为国税、地税通用业务。
[Matter Name] The income from the comprehensive utilization of resources to produce products shall be calculated by reducing the income when calculating the taxable income. [Description of matter] From January 1, 2008 onwards, the enterprise uses the resources stipulated in the Catalog of Preferential Corporate Income Taxes for Comprehensive Utilization of Resources as the main raw material, and the revenue generated by the products in the non-restricted and non-banned countries that comply with the relevant national and industry standards , Minus 90% of the total income of the enterprise year. Relief nature of the code: 04064005. The matter for the national tax, land tax general business.