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2002年的坪北经理部企业所得税纠纷虽经国家税务总局协调,但至今仍未得到彻底解决。根据坪北经理部既成的法律事实和相关的法律法规界定,其应注册为有限责任公司,在企业所在地办理工商和税务登记,成为独立的纳税主体。根据国家相关的税收和财政分配政策,坪北经理部的企业所得税应实行中央与地方财政分享。
2002 Pingbei manager of corporate income tax dispute despite the coordination of the State Administration of Taxation, but so far has not yet been completely resolved. According to the established legal facts of Pingbei Management Department and the relevant laws and regulations, it should be registered as a limited liability company and be registered as a business tax and tax office in the locality of the enterprise and become an independent taxpayer. According to the relevant state taxation and fiscal allocation policies, Pingbei manager department’s corporate income tax should be implemented by the central and local governments to share financial resources.