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为配合我国城镇住房制度改革,国家税务总局于2001年下发了《关于企业住房制度改革中涉及的若干所得税业务问题的通知》(国税发[2001]39号,以下简称《通知》),明确规定企业(内
In order to tie in with the reform of China’s housing system in cities and towns, the State Administration of Taxation issued in 2001 a Notice on Issues Concerning Certain Income Tax Issues Involved in the Reform of the Housing System of Enterprises (Guo Shui Fa [2001] No. 39, hereinafter referred to as the Circular) The provisions of the enterprise (inside