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据国家税务总局2月20日国税函[1998]112号文,企业按照国家统一规定收取的供配电贴费,凡纳入财政预算内或预算外资金专户,实行收支两条线管理的,不征收企业所得税;凡末纳入财政预算内或预算外资金专户,未实行收支两条线管理的,应并入企业收入总额,依珐征收企业所得税。纳入财政预算外资金专
According to the State Administration of Taxation on February 20 Guoshuihan [1998] No. 112, enterprises in accordance with the provisions of national unity for the distribution of distribution costs, where included in the budget or extra-budgetary funds, the implementation of two lines of revenue and expenditure management , No enterprise income tax will be levied; where those accounts which are not included in the budget or extra-budgetary capital accounts and are not under the management of the two lines of income and expenditure should be incorporated into the total income of the enterprise and the enterprise income tax will be levied according to the law. Included in the budget extra-budgetary funds