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现将《湖北省企业所得税核定征收管理办法》印发给你们,请遵照执行。湖北省企业所得税核定征收管理办法第一条为加强企业所得税的征收管理,促进企业健全财务制度,正确计算盈亏,合理分配盈利,根据《中华人民共和国税收征收管理法》和《中华人民共和国企业所得税暂行条例》等有关法律、法规,结合本省实际,制定本办法。第二条凡实行独立经济核算的企业或者组织(以下简称纳税人)不能提供完整、准确的收入及成本、费用凭证,不能正确计算应纳税所得额,有下列情形之一的,地方税务机关有权实行核定征收企业所得税:
Now “Hubei Province, Enterprise Income Tax Verification Collection Management Measures” issued to you, please follow the implementation. Article 1 In order to strengthen the collection and management of enterprise income tax, promote the sound financial system of the enterprise, calculate the profit and loss correctly and distribute the profit rationally, according to the Law of the People’s Republic of China on Tax Collection and Administration and the Enterprise Income Tax of the People’s Republic of China Interim Regulations "and other relevant laws and regulations, combined with the actual situation in the province, the development of these Measures. Article 2 Where an enterprise or organization that implements independent economic accounting (hereinafter referred to as the taxpayer) can not provide complete and accurate income and costs and expense certificates and can not calculate the taxable income correctly, in any of the following circumstances, the local tax authorities have The right to implement the approved collection of corporate income tax: