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一、企业所得税减免税概述 企业所得税减免税,是对符合税收政策规定的纳税人应缴纳的企业所得税在一定期限内给予减征或者免征的一项税收优惠。 1994年,我国推行新的企业所得税制,按照社会主义市场经济的要求,对原所得税制的税收优惠进行了认真的研究取舍,原则上对企业所得税规定了两项减免优惠:一是民族自治区域地方的企业需要照顾和鼓励的,经省级人民政府批准,可以实行定期减税或者免税;二是全国人大及其常委会制定的法律、国务院发布的行政法规,以及国务院有关规定确定的减税或者免税。
First, the corporate income tax relief Overview of corporate income tax relief, tax compliance is to comply with the taxpayers should pay enterprise income tax within a certain period of time to give a reduction or exemption from a tax concession. In 1994, our country introduced a new enterprise income tax system, conducted earnest studies on the preferential tax treatment of the income tax system in accordance with the requirements of the socialist market economy, and stipulated in principle two exemptions for corporate income tax relief. First, the national autonomous region Local enterprises need to take care of and encouragement. With the approval of the provincial people’s government, they can implement regular tax breaks or exemptions. Second, the laws enacted by the National People’s Congress and its standing committees, the administrative regulations promulgated by the State Council and the tax breaks set by the State Council Or tax-free.