论文部分内容阅读
财税[2011]70号一、企业从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金,凡同时符合以下条件的,可以作为不征税收入,在计算应纳税所得额时从收入总额中减除:(一)企业能够提供规定资金专项用途的资金拨付
Cai Shui [2011] No.70 1. If the financial funds that the enterprise obtains from the financial departments and other departments of the people’s governments at or above the county level and shall be included in the total amount of income, those who meet the following conditions at the same time may, as non-taxable income, Taxable income shall be deducted from the total income: (1) The enterprise can provide funds allocated for the special purpose of the fund