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为帮助注册税务师做好2010年度企业所得税汇算清缴工作,本刊特约国家税务总局所得税司的杨峰等通知对汇算清缴工作中应当明确的几个重要问题进行逐一解析,希望对注册税务师的实际工作有所帮助。本文分两期进行连续刊登。
In order to help registered tax agents do a good job in the 2010 annual corporate income tax settlement work, the special State Administration of Taxation income tax Yang Feng and other notices on the final settlement of the work should be clear several important issues one by one resolution, hoping to register The actual work of the tax division is helpful. This article is published in two phases.