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2012年是《企业所得税法》及其《实施条例》颁布的第五年,基于经济形势的发展变化和国家税收优惠支持范围的扩大,以及为了解决各地征收管理过程中经常遇到一些政策执行问题,财政部和国家税务总局先后颁布了相关的企业所得税政策。笔者对其进行梳理和点评。一、享受税收优惠的特殊行业及特定对象类政策2012年出台的
2012 is the fifth year after the “Enterprise Income Tax Law” and its “Implementation Regulations” were promulgated. In view of the development and changes of the economic situation and the expansion of the scope of state tax incentives, and in order to solve the problem of policy implementation frequently encountered in the collection and administration of various regions The Ministry of Finance and the State Administration of Taxation have promulgated the relevant corporate income tax policies. The author sorts and comments on it. First, to enjoy tax incentives for special industries and specific object class policy introduced in 2012