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国家税务总局2015年印发《企业所得税优惠政策事项办理办法》(以下简称《办法》),规定对居民企业的企业所得税优惠事项全部取消审批,企业根据目录自行判断符合税收优惠条件的,可以自行享受优惠,并履行备案手续,一律实行备案管理。税收优惠,是指企业所得税法规定的优惠事项,以及税法授权国务院和民族自治地方制定的优惠事项。包括免税收入、减计收入、加计扣除、加速折旧、所得减免、抵扣应纳税所得额、减低税率、税额抵免、民族自治地方分享部
The State Administration of Taxation issued the Measures for the Administration of Enterprise Income Tax Preferential Policies in 2015 (hereinafter referred to as the “Measures”), which stipulated that all enterprise income tax preferential treatments for resident enterprises should be canceled and examined and approved, and enterprises should decide on their own accord the preferential tax treatment conditions according to the catalog and enjoy themselves Concessions, and fulfill the filing procedures, all the implementation of record management. Tax concessions refer to the preferential matters stipulated in the EIT Law and the preferential matters stipulated in the tax laws that empower the State Council and the national autonomous areas. Including tax-free income, reduced income, plus deduction, accelerated depreciation, income tax relief, taxable income tax credit, tax rates, tax credits, the Department of National Autonomous Regional Sharing