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近期,国家税务总局下发了国税发[2006]56号文《关于修订企业所得税纳税申报表的通知》(以下简称《通知》),要求自2006年7月1日起在全国统一使用新的企业所得税纳税申报表,同时停止使用旧的申报表(包括总局制定和各级税务机关自定的申报表)。新申报表在很多方面发生了变化。笔者认为比较突出的主要有以下几个方面。
Recently, the State Administration of Taxation issued Guoshuifa [2006] No.56 Circular on Revising the Enterprise Income Tax Return (hereinafter referred to as the Circular), requiring the unified use of the new Enterprise income tax return, while the use of old returns (including the establishment of the SAIC and the tax authorities at all levels of self-declared return). The new declaration has changed in many ways. I think the more prominent are the following aspects.