2004年12月13日云地税二字〔2004〕93号各州、市地方税务局,大理、个旧市地方税务局,省局直属征收分局:今年以来,一些地方反映在企业所得税政策执行和具体征收管理中存在一些前后规定不一致和计算方法不明确等问题,现就有关企业所得税政策和计算问题明确如下:一、关于工效挂钩 December 13, 2004 Yun Di tax word 〔〕 〔2004〕 93 State, City Local Taxation Bureau, Dali, Gejiu City Local Taxation Bureau, Provincial Bureau directly under the Levy Branch: Since this year, some places are reflected in the implementation of the corporate income tax policy and the specific collection There are some inconsistencies in the management before and after the provisions of the calculation method is not clear and other issues, and now on the corporate income tax policy and calculation issues are as follows: First, on the ergonomics