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企业所得税,是指对中国境内企业(外商投资企业、外国企业以及个人独资、合伙性质的私营企业除外)或者组织为纳税人,对其一定期间的生产、经营所得和其他所得依法征收的一种税。 目前,与企业所得税的征收密切相关的法律法规主要有:1993年12月13日国务院发布的《中华人民共和国企业所得税暂行条例》,1994年2月4日财政部发布
Enterprise income tax refers to a kind of tax levied on the production, business operation and other income of a Chinese domestic enterprise (except a private-owned enterprise with foreign investment, foreign enterprise and individual proprietorship or partnership property) or as a taxpayer for a certain period of time tax. At present, laws and regulations that are closely related to the collection of enterprise income tax mainly include: Provisional Regulations of the People's Republic of China on Enterprise Income Tax issued by the State Council on December 13, 1993, promulgated by the Ministry of Finance on February 4, 1994