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2015年11月2日,发布了《财政部国家税务总局科技部关于完善研究开发费用税前加计扣除政策的通知》(财税〔2015〕119号);2015年12月29日,发布了《国家税务总局关于企业研究开发费用税前加计扣除政策有关问题的公告》(国家税务总局公告2015年第97号);2015年11月15日,发布了《国家税务总局关于修改企业所得税月(季)度预缴纳税申报表的公告》(国家税务总局公告2015年第79号);2015年11月16日,发布了《国家税务总局关于有限合伙制创业投资企业法人合伙人企业所得税有关问题的公告》(国家税务总局公告2015年第81号),以及《国家税务总局关于许可使用权技术转让所得企业所得税有关问题的公告》(国家税务总局公告2015年第82号)等文件。国家税务总局办公厅对上述公告进行了解读,本刊编辑部对其全文转载,以飨读者。
On November 2, 2015, the Ministry of Finance and the State Administration of Taxation issued a notice on improving the pre-tax deduction policy of research and development expenses (Cai Shui [2015] No. 119); on December 29, 2015, the “ Notice of the State Administration of Taxation on Issues Concerning the Provisions on the Deduction of Pre-tax Deductibility of Enterprise R & D Expenses (Announcement No. 97 of 2015 by the State Administration of Taxation); On November 15, 2015, the State Administration of Taxation issued the Notice on Amending the Enterprise Income Tax Month (State Administration of Taxation Announcement 2015 No.79); On November 16, 2015, the State Administration of Taxation issued the ”Corporate Income Taxes on Legal Entrepreneurship of Limited Partnership Venture Capital Enterprises“ (Announcement No. 81 of 2015 by the State Administration of Taxation) and the ”Notice of the State Administration of Taxation on Issues Related to Enterprise Income Taxes on the Technology Transfer of Licensing Right" issued by the State Administration of Taxation (No. 82 of 2015, No. 82 of the State Administration of Taxation) and other documents. The General Office of the State Administration of Taxation explained the above announcement, and the editorial department of this magazine reprinted its full text to readers.