论文部分内容阅读
编辑同志: 我们是一家地方电力供应公司。不久前,我市地税稽查局在对我公司2002年度企业所得税的纳税情况进行检查时发现,我公司向地税机关申报2002年度的亏损额209万元中,存在以下虚报亏损的现象:1.2002年7月由于变电所遭雷击事故损失的110万元已在维修费用中列支,但保险公司赔偿的69万元赔款未冲减费用;2.融资租赁租入的变压设备租赁费在费用中列支71万元。据此,地税稽查局依据《国家税务总局关于企业虚报亏损如何处理的通知》(国税发[1996]162号)和《国家税务
Editor’s comrade: We are a local electricity supply company. Not long ago, when I examined the tax payment for the 2002 Enterprise Income Tax of our city, the tax bureau of our city found out that the following deficit losses were found in the tax bureau of the prefectural tax office that declared a loss of 2.09 million yuan in 2002: 1. 2002 7 Month due to the transformer substation was struck by lightning 1.1 million yuan has been included in the maintenance costs, but the compensation of 690,000 yuan of insurance companies did not write off the cost of compensation; 2. Financial leasing leased transformer rental costs in the cost of Liezao 710,000 yuan. Accordingly, the Local Tax Inspection Bureau based on the “Notice of the State Administration of Taxation on How to Deal with the Fictitious Loss of Enterprises” (Guoshuifa [1996] No. 162) and the "State Tax