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笔者以案例形式对筹建期与经营期在同一纳税年度,纳税人对筹建期的税收政策理解有误,导致多缴纳税款的情况进行分析,以帮助纳税人防范所得税汇缴风险,进一步做好企业所得税的申报工作。【案例】A公司筹建期为2015年3~10月,筹建期内发生业务招待费1000元,广告宣传费5000元,其他筹建费用50000元。2015年11月正式生产经营,11~12月主营业务收入100000元,业务招待费3000元,
The author of the case form of the preparatory period and the operating period in the same tax year, taxpayers on the preparation of the tax policy misunderstanding, leading to more tax paid to analyze the situation to help taxpayers to prevent the risk of income tax remittances to do a better job Enterprise income tax declaration. 【Case】 Company A has a preparatory period of 3 to 10 months in 2015. It takes 1,000 yuan for business entertainment, 5,000 yuan for advertising and 50,000 yuan for other preparatory expenses. November 2015 formal production and management, 11 to December main business income of 100000 yuan, business hospitality 3000 yuan,