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一、私营企业所得税的纳税义务人包括哪些? 凡符合《中华人民共和国私营企业暂行条例》(以下简称《条例》)的有关规定,即企业资产属于私人所有,雇工八人以上,经当地工商行政管理机关核准发给营业执照,在当地税务机关办理了税务登记的城乡私营企业,都是私营企业所得税的纳税义务人,都应当依照《条例》的规定缴纳所得税。二、私营企业所得税的征税对象是哪些? 私营企业所得税的征税对象是私营企业所取得的
First, the private enterprise income tax obligations include those who comply with the “People’s Republic of China Interim Regulations on Private Enterprises” (hereinafter referred to as “the Ordinance”) the relevant provisions of the enterprise assets are privately owned, employing more than eight people, the local business administration The administrative organs that approve the issuance of income tax in accordance with the provisions of the Regulations shall be subject to the taxpayers obligated to pay their business licenses and registered in the local tax authorities for tax registration. Second, what are the taxpayers of private enterprise income tax? The taxpayers of private enterprise income tax are obtained by private enterprises