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一、虚报亏损的界定。企业虚报亏损是指企业在年度企业所得税纳税申报表中申报的亏损数额大于按税收规定计算出的亏损数额。二、企业故意虚报亏损,在行为当年或相关年度造成不缴或少缴应纳税款的,适用《中华人民共和国税收征收管理法》(以下简称《征管法》)第六十三条第一款规定。三、企业依法享受免征企业所得税优惠年度或处于亏损年度发生虚报亏损行为,在行为当年或相关年度未造成不缴或少缴应纳税款的,适用《征管法》第六十四条第一款规定。四、《国家税务总局关于企业虚报亏损如何处理的通知》(国税发[1996]162号)、《国家税务总局关于企业虚报亏损补税罚款问题的批复》(国税函[1996]653号)停止执行。(2005年3月4日印发)
First, the definition of false losses. False reporting of corporate profits refers to the annual corporate income tax returns declared by enterprises in the amount of loss greater than the amount calculated under the tax provisions of the loss. 2. If the enterprise deliberately misstates the loss and causes no or less tax payable in the year or the relevant year of the act, the first paragraph of Article 63 of the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) Provisions. Third, enterprises enjoy exemption from income tax in accordance with the law of the year or in the loss of a false report of loss occurred in the year or the relevant year did not pay less or less tax due, the “Law of the People’s Republic of China” Article 64 first Provisions. Fourth, the “Notice of the State Administration of Taxation on How to Deal with the Fictitious Loss of Enterprises” (Guoshui Fa [1996] No. 162), the “Reply of the State Administration of Taxation on Fetting and Fining Remedies of Enterprises with Fictions” (Guoshuihan [1996] No. 653) carried out. (Issued on March 4, 2005)