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财税[2009]59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》第二十条和《中华人民共和国企业所得税法实施条例》(国务院令第512号)第七十五条规定,现就企业重组所涉及的企业所得税具体处理问题通知如下:
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of each province, autonomous region, municipality directly under the Central Government and city under separate planning: According to Article 20 of the Enterprise Income Tax Law of the People’s Republic of China and Article 75 of the Implementation Regulation of the Law of the People’s Republic of China on Enterprise Income Tax (State Council Decree No. 512) stipulates that the details of the enterprise income tax involved in the corporate restructuring are hereby notified as follows: