论文部分内容阅读
国家税务总局《关于印发〈企业所得税减免税管理办法〉的通知》(国税发[1997]99号)第六条规定“主管税务机关要定期对纳税人减免税情况进行检查,发现因纳税人情况发生变化不应继续给予减免税或者纳税人不按规定用途使用减免税款等情况,税务机关有权停止给予减免税,情节严重的要
The State Administration of Taxation’s “Circular on Printing and Distributing the ”Administrative Measures on the Reduction and Exemption of Enterprise Income Taxes“ (Guo Shui Fa [1997] No. 99) provides that ”the competent tax authorities shall regularly check the taxpayers’ tax deductions and exemptions, and find that the taxpayer has The tax authorities shall have the right to stop granting tax reductions and tax exemptions if changes do not continue to be given to tax reductions or exemptions or if taxpayers do not use tax reductions or exemptions for prescribed purposes, and the circumstances are serious.