各省、自治区、直辖市税务局,各计划单列市税务局: 根据社会主义市场经济发展的需要和集体、私营企业所得税暂行条例的规定,为适应《企业财务通则》、《企业会计准则》的执行,规范集体、私营企业应纳税所得额的确定办法,体现公平税负、促进竞争的原则,以利于加强税收管理,现将? The tax bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, and the taxation bureaus of cities with separate plans: According to the requirements of the development of the socialist market economy and the provisions of the Provisional Regulations on Collective and Private Enterprise Income Taxes, in order to adapt to the implementation of the Corporate Finance Principles and the Accounting Standards for Business Enterprises, Standardize the methods for determining the taxable income of collectives and private companies, embody the principle of fair taxation and promote competition, so as to facilitate the strengthening of tax administration.