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国营企业计税所得额,应按企业实现的利润,减去国务院、财政部规定的不纳所得税项目的金额计算;对没有不纳所得税项目的企业,应以企业实现的利润为计税所得额。在税率既定的条件下,正确计算和核定企业的计税所得额,是计算所得税额的重要一环。税务部门和企业应互相配合,认真做好这项工作。国营企业计税所得额一般采取由企业初审,税务机关复审的方式进行。具体审核以下几个方面:
The taxable income of state-owned enterprises shall be calculated according to the profit realized by the enterprise minus the amount of non-income tax items prescribed by the State Council and the Ministry of Finance. For those enterprises that do not pay income tax, the profits realized by the enterprises shall be the taxable income . Under the conditions of the tax rate, the correct calculation and verification of the enterprise’s taxable income is an important part of calculating the amount of income tax. Tax departments and enterprises should work together to do a good job in this work. Taxable income of state-owned enterprises generally take the first instance by the enterprise, the tax authorities review the way. Specific review of the following aspects: