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一、案情介绍2012年2月,某市税务机关在开展201 1年企业所得税汇算清缴工作中发现:某外商投资建筑企业A公司的企业所得税征收方式为核定征收,在自行申报企业所得税时,A公司以总承包工程款减去分包工程款后的自营工程部分作为核定征收收入的计税依据。具体情况如下:1.A公司成立于2009年10月,注册资本100万美元。经营之初,由于建账建制工作尚不规
I. Introduction to the case In February 2012, a city’s taxation authority conducted a 201 1-year enterprise income tax final payment settlement work and found that: A foreign-invested construction enterprise A corporate income tax collection method for the approval of the collection of self-reporting corporate income tax , Company A shall take the part of the self-construction project after deducting the subcontracted project payment from the general contracting project as the tax basis for the verification of the collected income. Details are as follows: 1.A company was established in October 2009, the registered capital of 1 million US dollars. The beginning of the operation, due to the establishment of accounts is not yet structured