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众 所周知,根据《企业所得 税暂行条例》的规定,企业所得税应纳税所得额为纳税人每一纳税年度的收入总额减去准予扣除项目后的余额。对于哪些项目准予在税前扣除,《国家税务总局关于印发〈企业所得税税前扣除办法〉的通知》(国税发[2000]84 号文)等都有比较详尽的规定。但
It is known to all that according to the Provisional Regulations on Enterprise Income Tax, the amount of taxable income of an enterprise’s income tax shall be the total amount of income of a taxpayer in each tax year less the amount of deductions. For which projects are allowed to be deducted before tax, the “Circular of the State Administration of Taxation on Printing and Distributing the Enterprise Income Tax Pre-tax Deduction Measures” (Guoshuifa [2000] No. 84) has more detailed provisions. but