论文部分内容阅读
国税函[2010]256号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:现就环境保护、节能节水、安全生产等专用设备投资抵免企业所得税的有关问题通知如下:根据《财政部国家税务总局关于全国实施增值税转型改革若干问题的通知》(财税[2008]170号)规定,自2009年1月1
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2010] No. 256 Notice on Relevant Issues on Corporate Income Tax Deduction for Investment in Special Equipment Such as Environmental Protection, Energy-saving and Water-saving, and Work Safety Production As follows: Circular of the Ministry of Finance and the State Administration of Taxation on Some Issues Concerning the Implementation of the Reform of Value-added Tax in China (Cai Shui [2008] No.170) provides that since January 1, 2009