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财政部和国家税务总局联合发出“关于企业所得税若干优惠政策的通知”。通知中指出:根据《中华人民共和国企业所得税暂行条例》中规定的原则,对原企业所得税优惠政策中,属于政策性强、影响面大、有利于经济发展和维护社会安定的,经国务院同意,可以继续执行。 通知规定:经税务机关审核,符合下列条件的企业,可按下述规定给予减税或免税优惠:
The Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Several Preferential Policies Concerning Enterprise Income Tax. According to the circular, according to the principle stipulated in the Interim Regulations of the People’s Republic of China on Enterprise Income Tax, among the preferential policies for the former enterprise income tax, which belong to the policy-oriented and influential areas that are conducive to economic development and social stability, with the consent of the State Council, Can continue to implement. The circular stipulates: Enterprises that have been examined and approved by the tax authorities and meet the following conditions may be granted a tax reduction or exemption according to the following provisions: