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2009年8月12日财税[2009]105号各省、自治区、直辖市、计划单列市党委宣传部、财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《国务院办公厅关于印发文化体制改革中经营性文化事业单位转制为企业和支持文化企业发展两个规定的通知》(国办发[2008]114号)精神,以及《财政部国家税务总局关于文化体制改革中经营性文化事业单位转制为企业的若干税收政策问题的通知》(财税[2009]34号)的规定,现就转制文化企业名单及认定问题通知如下:
(Finance Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: According to the regulations of “State Council Office Ministry of Finance, State Administration of Taxation on the Reform of Cultural System, Notice of the Office on Issuing the Two Provisions on the Conversion of Business Cultural Institutions into Enterprises and Supporting the Development of Cultural Enterprises in the Reform of Cultural System (Guo Ban Fa [2008] No. 114) Business Culture and Institutions into a number of corporate tax policy issues notice ”(Cai Shui [2009] No. 34), the transfer of cultural enterprises now list and identify issues are as follows: