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为了加强企业所得税管理,更好地处理国家与企业之间的利益分配,既充分调动企业经营积极性,又保证各级财政收入稳定增长,从而促进国民经济持续健康发展。2000年,国家税务局在《企业所得税暂行条例》基础上新出台了《企业所得税税前扣除办法》,以及《企业股权投资合并分立业务有关所得税问题的通知》。为了提高我国企业的会计信息质量,真实反映企业的财务状况、经营成果和现金流量。我国加入
In order to strengthen the management of enterprise income tax and better handle the distribution of profits between the state and the enterprise, it not only fully mobilizes the enthusiasm of enterprises but also ensures the steady growth of fiscal revenue at all levels so as to promote the sustained and healthy development of the national economy. In 2000, the State Administration of Taxation newly issued Measures on Pre-tax Deduction of Enterprise Income Tax on the basis of the Provisional Regulations on Enterprise Income Tax, and Circular on Issues Relevant to Income Taxes on the Separate Business of Equity Investment by Enterprises. In order to improve the quality of accounting information in our country, it truly reflects the financial status, operating results and cash flow of the enterprise. China joined