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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团:一个时期以来,一些地区越权减免企业所得税的现象时有发生,有的擅自降低税率,有的采取即征即退方式变相减免税。这种做法严重扰乱了国家统一的税收政策,造成企业之间所得税税负相差悬殊,不利于企业公平竞争,也不利于市场经济的健康发展。为了贯彻《国务院关于加强依法治税严格税收管理权限的通知》(国发[1998]4号)精神,维护税法的统一性和权威性,严格执行企业所得税税收法规,公平税负,促进平等竞争,现将有关问题通
Since a certain period of time, the phenomenon of over-deducting and exempting enterprise income tax in some regions has occurred from time to time, with some lowering the tax rate without authorization, and in some cases, the departments of finance, bureau of finance, bureau of state revenue, local taxation bureau and Xinjiang Production and Construction Corps in provinces, autonomous regions, municipalities directly under the Central Government, Some adopt the imposition of tax rebate in disguised form. This practice has seriously disrupted the unified national tax policy, resulting in a disparity in income tax burden among enterprises, which is not conducive to fair competition among enterprises, nor is it conducive to the healthy development of the market economy. In order to implement the spirit of the “Notice of the State Council on Strengthening Ruling of Tax Administration by Law” (Guo Fa [1998] No. 4), safeguarding the unity and authority of the tax law, strictly enforcing the tax laws and regulations on corporate income tax and fair tax and promoting equal competition Now, the relevant issues will pass