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2009年4月9日财税[2009]33号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》的有关规定,现就证券行业准备金支出企业所得税税前扣除有关政策问题明确如下:
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the plan on the following April 9, 2009: According to the “Enterprise Income Tax Law of the People’s Republic of China ”And“ The People’s Republic of China Enterprise Income Tax Law Enforcement Regulations, ”the relevant provisions of the securities industry is now on the reserve income tax deduction of the relevant policy issues clear as follows: