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日前,国家税务总局明确,享受企业所得税优惠政策的新办企业认定标准,适用于享受和不享受所得税优惠政策的所有内资企业。今年年初,财政部、国家税务总局以财税[2006]1号
Recently, the State Administration of Taxation has clearly defined the standards for newly established enterprises that enjoy the preferential policies for corporate income tax and apply to all domestic-funded enterprises that enjoy and do not enjoy preferential income tax policies. Earlier this year, the Ministry of Finance and the State Administration of Taxation took Caishui [2006] No.1