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税总函[2016]685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:为贯彻中央经济工作会议有关精神,切实在2017年1月1日至5月31日企业所得税汇算清缴中做好研究开发费用税前加计扣除税收优惠政策(以下简称“加计扣除优惠政策”)落实工作,现就有关事项通知如下:一、提高思想认识,加强组织领导。各级税务机关应提高思想认识,加强组织领导,增强服务观念,精心谋划部署,夯实管理责
State Administration of Taxation and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the tax: Letter of No.685 [2016] of the State Taxation Administration: In order to implement the spirit of the Central Economic Work Conference and earnestly implement the corporate income tax remittance system from January 1 to May 31, 2017 To do a good job in research and development costs tax deductions before tax deduction of tax incentives (hereinafter referred to as “plus deduction of preferential policies”) to implement the work, are hereby notified on the matter as follows: First, to enhance their understanding of ideas and strengthen organizational leadership. Tax authorities at all levels should raise their awareness, strengthen their leadership, enhance their service concept, carefully plan their deployment and consolidate their management responsibilities