2012年4月24日,国家税务总局发布了《国家税务总局关于企业所得税应纳税所得额若干税务处理问题的公告》(2012年第15号公告,以下简称15号公告),对影响企业所得税应纳税所得额计算的若干问题进行了明确。本刊特别约请国家税务总局税务干部进修学院辛连珠教授对15号公告进行系列解读,本文为系列解读之二,敬请关注。 On April 24, 2012, the State Administration of Taxation promulgated the “Notice of the State Administration of Taxation on Several Tax Issues concerning the Taxable Income of Enterprise Income Taxes” (Announcement No. 15 of 2012, hereinafter referred to as Announcement No. 15), which will affect the corporate income tax A number of issues concerning the calculation of taxable income have been clarified. In particular, we invite the State Administration of Taxation Professor Qian Xinzhu School of Continuing Education on the 15th series of series of interpretations, this article is the second interpretation of the series, so stay tuned.