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根据《深圳经济特区企业所得税计税标准暂行规定》(以下简称《暂行规定》)第十三条的规定,现对深圳经济特区企业所得税计税标准若干政策问题解释如下: 一、《暂行规定》第一条对固定资产认定标准和折旧年限所作的调整,仅适用《暂行规定》发布施行后购进或制造的物品。对一九九一年十二月三十一日及以前购进或制造的物品,凡已按原有关法规认定为固定资产并已计提折旧的,可不作调整。
According to Article 13 of the Interim Provisions on Corporate Income Taxes in Shenzhen Special Economic Zone (the “Interim Provisions”), the following are some of the policy issues concerning the taxation standards for corporate income tax in Shenzhen Special Economic Zones: I. Interim Provisions Article 1 The adjustment made to the criteria for determining the fixed assets and the depreciation period shall apply only to those purchased or manufactured after the promulgation of the Interim Provisions. Items purchased or manufactured on or before December 31, 1991, which have been recognized as fixed assets and depreciated in accordance with the relevant laws and regulations, may not be subject to adjustment.