论文部分内容阅读
(接上期)四、关注税前扣除凭据的有效性《企业所得税法》第八条规定:“企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。”这是关于企业所得税税前扣除的基本规定。按照《关于企业所得税若干问题的公告》(国家税务总局公告[2011]34号)第六条的规定,企业当年实际发生的相关成本、费用,由于各种原因未
(Continued) Fourth, pay attention to the effectiveness of pre-tax deduction Credentials Article 8 of the “Enterprise Income Tax Law” provides: “The actual business income and income-related, reasonable expenses, including costs, expenses, taxes, losses and other Expenditure, allowed in the calculation of taxable income deducted. ”This is the basic pre-tax deduction of corporate income tax. In accordance with the provisions of Article 6 of the Notice on Several Issues concerning Enterprise Income Tax (Announcement No.2011 of the State Administration of Taxation) (No. 34 [2011] of the State Administration of Taxation), the actual costs and expenses incurred by the enterprise in the current year are not paid due to various reasons