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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为保证省际间卷烟生产计划有偿调整办法继续有效实施,促进烟草行业结构调整,经研究,现对有偿卷烟计划调整中企业支付或收取的调剂费用有关企业所得税问题通知如下:卷烟计划有偿调整中,调入卷烟生产计划指标的企业所支付的款项允许在计算缴纳企业所得税时作税前扣除;调出卷烟生产计划指标的企业所收取的款项并入企业收入,照章缴纳企业所得税。
Finance Bureau of each province, autonomous region, municipality directly under the Central Government and cities under separate state planning, the State Administration of Taxation, the local taxation bureau and the finance bureau of the Xinjiang Production and Construction Corps: In order to ensure the implementation of the paid adjustment measures for inter-provincial cigarette production plans and effectively promote the restructuring of the tobacco industry , The research shows that the enterprise income tax paid or collected by the enterprises in the adjustment of the compensation plan for cigarettes is hereby notified as follows: In the compensation adjustment of cigarettes, the amount paid by the enterprises transferred into the indicators of the production plan of cigarettes allows the calculation of the enterprise income tax For pre-tax deduction; call out the indicators of the production plan of cigarettes cigarettes cigarettes