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2008年12月1日国税发[2008]111号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为有效落实《中华人民共和国企业所得税法》及其实施条例和其他税收法规规定的企业所得税减免税优惠政策,现将企业所得税减免税管理问题通知如下:一、企业所得税的各类减免税应按照《国家税务总局关于印发〈税收减免管理办法(试行)〉的通知》(国税发[2005]
December 1, 2008 State Taxation Bureau and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans of Guo Shui Fa [2008] No. 111 In order to effectively implement the “Enterprise Income Tax Law of the People’s Republic of China” and its implementing regulations and other provisions of tax laws and regulations Of the corporate income tax relief policies, the corporate income tax relief will now be notified as follows: First, all types of corporate income tax relief should be in accordance with the “State Administration of Taxation on the issuance of” Tax Relief Measures (Trial) "notice (National Tax Fat [2005]