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新企业所得税法实施后,国家税务总局于2008年3月6日以《国家税务总局关于印发<企业所得税核定征收办法(试行)>的通知》(国税发〔2008〕30号)的形式印发了《企业所得税核定征收办法(试行)》(以下称“新办法”),并自2008年1月1日起实施。这一新办法是在原企业所得税核定征收(以下简称核定征收)办法的基础上修改而成,它对于规范核定征收工作,
After the implementation of the new EIT law, the State Administration of Taxation was issued on March 6, 2008 in the form of “Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Verification and Collection of Enterprise Income Tax (Trial)” (Guo Shui Fa [2008] No. 30) Measures for the Verification and Collection of Enterprise Income Tax (Trial) (hereinafter referred to as the “New Measures”) shall be implemented as of January 1, 2008. This new approach is based on the original method for the verification of enterprise income tax (hereinafter referred to as the “verification and collection”), and it is necessary to regulate the verification of the collection,