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2006年7月13日,国家税务总局下发了国税发[2006]103号文《国家税务总局关于缴纳企业所得税的新办企业认定标准执行口径等问题的补充通知》(以下简称《补充通知》),该通知是对财税[2006]1号文《财政部、国家税务总局关于享受企业所得税优惠政策的新办企业认定标准的通知》的补充。本文拟对有关问题予以解读。
On July 13, 2006, the State Administration of Taxation issued Guoshuifa [2006] No. 103 Supplementary Circular on Issues Concerning the Implementation of the Standards for the Confirmation of the Recognized Standards for New-run Enterprises Paying Enterprise Income Tax (hereinafter referred to as the “Supplementary Notice” ), Which is a supplement to Cai Shui [2006] No. 1 Circular of the Ministry of Finance and the State Administration of Taxation on the Recognition Criteria for Newly-established Enterprises to Enjoy the Preferential Policies of Corporate Income Tax. This article intends to interpret the relevant issues.