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《企业所得税法》施行以来,很多纳税人对不征税收入的内容、税务处理存在误解,本文对此问题作一初步的分析、探讨。《企业所得税法》第七条规定了不征税收入的范围,即:(一)财政拨款;(二)依法收取并纳入财政管理的行政事业性收费、政府性基金;(三)国务院规定的其他不征税收入。第二十六条规定,企业所得税法第七条第(一)项所称财政拨款,是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金,但国务院和国务院
Since the implementation of the “Enterprise Income Tax Law”, many taxpayers have misunderstood the content and tax treatment of non-taxable income. This paper makes a preliminary analysis and discussion on this issue. Article 7 of the Law of the People’s Republic of China on Enterprises Income Taxes stipulates the scope of non-taxable income: (1) financial appropriation; (2) administrative fees and government funds charged and incorporated into the financial administration according to law; (3) Other non-tax revenue. Article 26 stipulates that the “financial appropriation” as mentioned in Item (1) of Article 7 of the Law of the People’s Republic of China on Enterprise Income Tax refers to the financial funds appropriated by the people’s governments at all levels for the institutions, social organizations and other organizations included in the budget management. However, the State Council and the State Council