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外商投资企业在税收管理上有许多特殊性,在执行上容易模糊,需要认真研究,避免造成损失。现就日常所得税处理的几个问题进行简单分析。一、在享受税收优惠政策上容易模糊的问题(一)关于“两免三减半定期减免”问题。税法规定,生产性的外商投资企业,经营期十年以上的,自
Foreign-invested enterprises have many particularities in tax administration. They are easy to be vague in their implementation and need careful study to avoid losses. Now on the daily income tax treatment of a few simple analysis. First, to enjoy the preferential tax policies easy to vague issues (a) on the “two exemptions and three halves of the regular relief” issue. Tax Law, the production of foreign-invested enterprises, the operating period of more than 10 years, since