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《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》(国税函[2010]79号,以下简称“79号文”)第七条明确:“企业自开始生产经营的年度,为开始计算企业损益的年度。企业从事生产经营之前进行筹办活动期间发生筹办费用支出,不得计算为当期的亏损,应按照《国家税务总局关于企业所得税若干税务事项衔接问题的通知》(国税函[2009]98号,以下简称”98号文“)第九条规定执行。”该规定是:“新
Article 7 of the Circular of the State Administration of Taxation on the Implementation of Several Tax Issues Concerning the Enterprise Income Tax Law (Guo Shui Han [2010] No. 79, hereinafter referred to as ”Article 79“) clearly states: ”The year of starting production and operation of an enterprise, To calculate the annual profit and loss business enterprises engaged in preparatory activities before the production and operation expenses incurred during the preparation shall not be counted as the current loss, should be in accordance with the “State Administration of Taxation on Enterprise Income Taxes convergence of a number of tax matters notice” (Guo Shui Han [ 2009] No. 98, hereinafter referred to as “98 ”) Article IX of the implementation. “The provision is: ” New