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编辑同志: 我单位从事木制品经营业务,近期与个体户史某签订了经营承租合同。自史某承租以来,未改变我公司的名称,未变更工商登记及税务登记,仍以我公司的名义对外从事生产经营活动,并以我公司的名义开设银行账户,其经营收入均入该账户,并且以我公司的名义建立账簿、编制财务会计报表。请问如何认定承租经营木制品业务应缴纳的企业所得税的纳税义务人?
Editor comrades: My unit engaged in wood products business, recently signed a contract with the individual history of the lease contract. Since Hsimu rented, I did not change the name of the company, did not change the business registration and tax registration, still in the name of my company engaged in production and business activities in the name of my company and opened a bank account, its operating income into the account , And in the name of my company to establish the books, preparation of financial accounting statements. How to identify the tax liability of the enterprise income tax payable for the lease of wood products business?