各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局: 今年开实施的流转税制改革,在一定范围内保留了减税、免税,并采取直接减免、即征即退、先征后退、先征税后返还等形式。对减免或返还的流转税是否应并入企业利润 征收企业所得税问题,现明确如下: 对企业减免或还返还的流转税(含即征即退、先征后退),除国务院、财政部、国家税务总局规定有指定用途的项目以外,都应并入企业利润,照章征收企业所得税。对直接减免和即退的,应并入企业当年利润征收企业所得税;对先征税后返还和先征后退的 The departments of finance (bureaus), the state tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: The circulation tax reform implemented this year has retained tax reductions and exemptions within certain limits and taken direct deductibles Back, the first sign back, the first return after tax and other forms. The issue of whether corporate income tax relief or refund of turnover tax should be incorporated into corporate profits is hereby formulated as follows: Turnover taxes on corporate relief or refunding (including immediate refund, pre-requisition and refund), except the State Council, the Ministry of Finance, Where the State Administration of Taxation stipulates that there are designated projects, it shall be incorporated into the profit of the enterprise and collect the enterprise income tax according to the rules. For the direct relief and reimbursement, the enterprise should be incorporated into the profits of the enterprise income tax; on the first tax return and the first retreat