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《新企业所得税实施条例》、修订后的《中华人民共和国增值税暂行条例》施行,修订后的条例对纳税义务发生的时间进行了细化,本文主要对不同的经济业务缴纳增值税、企业所得税进行分析。
The Implementation Regulations of the New Enterprise Income Tax and the revised Provisional Regulations of the People’s Republic of China on Value-added Tax shall be implemented. The revised regulations will detail the timing of the tax liability occurrence. This article mainly focuses on the payment of value-added tax, enterprise income tax Analyze.