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国家税务总局最近对新办企业减征、免征企业所得税执行期限作出了规定:从1996年1月1日起,新办的符合《财政部、国家税务总局关于企业所得税若干政策的通知》规定予以定期减免税的企业,如为年度中间开业,当年实际生产经营期不足6个月的。可向主管税务机关申请选择就当年所得缴纳企业所得税,其减征、免征企业所得税的执行期限,可推延到下一年度起计算。
The State Administration of Taxation recently stipulated that the newly established enterprises should reduce or exempt from the implementation period of the enterprise income tax: As of January 1, 1996, the new office complies with the provisions of the “Circular of the Ministry of Finance and the State Administration of Taxation on Several Policies Regarding Enterprise Income Tax” The enterprises that are regularly exempt from tax shall, if opened for business in the middle of the year, have an actual production and operation period of less than 6 months in that year. They may apply to the competent tax authorities for selecting the enterprise income tax to be paid for the current year’s income, and the period of execution of the reduction or exemption of enterprise income tax may be postponed until the next year.