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根据国务院批转财政部《关于国营企业利改税试行办法》,财政部制定了《关于对国营企业征收所得税的暂行规定》(以下简称《暂行规定》)。为了有助于正确地理解和贯彻执行这个规定,搞好国营企业所得税的征收工作,
According to the Provisional Measures on Profit Tax Reform of State-owned Enterprises Approved by the State Council, the Ministry of Finance formulated Provisional Regulations on Income Taxes on State-owned Enterprises (the “Provisional Regulations”). In order to help correctly understand and implement this regulation and improve the collection of state-owned enterprise income tax,