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2007年8月30日,国家税务总局下发《关于调整核定征收企业所得税应税所得率的通知》,对核定征收企业所得税的农林牧渔业、制造业、批发和零售贸易业、交通运输业、建筑业、饮食业、娱乐业等企业适用的应税所得率适当降低,使核定征收企业所得税的征管工作更加符合税法精神和企业实际情况,此举得到了纳税人、基层税务机关和社会的广泛欢迎和好评。据报道,京城至少有2万多户小企业将从这一政策中受益。
On August 30, 2007, the State Administration of Taxation issued the Circular on Adjusting the Rate of Taxable Income of Enterprise Income Tax Levied on Enterprise Income Taxes, and approved the regulations on the taxable income of enterprises that are subject to the enterprise income tax, such as agriculture, forestry, animal husbandry and fishery, manufacturing, wholesale and retail trade, transportation , The appropriate rate of taxable income applicable to enterprises in the construction, catering and entertainment industries should be appropriately reduced so that the collection and verification of the enterprise income tax approved for verification will be more in line with the spirit of the tax law and the actual conditions of the enterprises. This has been widely accepted by taxpayers, grassroots tax authorities and the general public Welcome and praise. It is reported that at least 20,000 small businesses in Beijing will benefit from this policy.