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国家税务总局关于企业所得税征收和管理范围的通知各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为保证分税制和新税制的正常运行,理顺分配关系,便于征收管理,经商财政部同意,现对企业所得税的征收和管理范围问题具体明确如下:一、国家税务局系统的征收管理范围(一)中央各部门、各总公司、各行业协会、总会、社团组织、基金会所属的企事业单位以及上述企事业单位兴办的(包括以贷币、实物、土地使用权、知识产权投资等形式兴办)的预算内、外国有企业(包括境内、境外所得)的所得税。(二)金融保险企业的所得税。包括政策性银行、商业银行及其分支机构、合作银行、城市及农村信用合作社、城市及农村信用合作社联合社;保险公司及其分支机构、保险经纪人公司、保险代理人公司;证券公司及其分支机构、证卷交易中心、投资基金管理公司、证券登记公司;信托投资公司、财务公司和金融租赁公司及其分支机构、融资公司、融资中心、金融期货公司、信用担保公司、典当行(公司),信用卡公司等从事资金融通业务企业的所得税。
State Administration of Taxation, Circular of the State Administration of Taxation on the Scope for the Collection and Management of Enterprise Income Taxes State Revenue and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Program: In order to ensure the normal operation of the tax sharing system and the new taxation system, straighten out the distribution relations so as to facilitate collection and management, Ministry agreed that the issue of the collection and management scope of the enterprise income tax is specifically as follows: I. Scope of Collection and Management of the System of the State Administration of Taxation (I) All departments of the central government, the head offices, the industrial associations, the general councils, the social organizations, the foundations Owned enterprises and enterprises (including domestic and overseas income) established within the budget of the enterprises and institutions (including those established in the form of loans, physical objects, land use rights and intellectual property investment). (B) the income tax of financial and insurance enterprises. Including policy banks, commercial banks and their branches, cooperative banks, urban and rural credit cooperatives, coalition of urban and rural credit cooperatives; insurance companies and their affiliates, insurance broker companies and insurance agent companies; securities companies and their Branch offices, securities trading centers, investment fund management companies and securities registries; trust and investment companies, finance companies and financial leasing companies and their affiliates, financing companies, financing centers, financial futures companies, credit guarantee companies, pawn shops ), Credit card companies and other financial intermediation business income tax.