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国家税务总局在2015年11月12日颁布公告(2015年第76号),发布《企业所得税优惠政策事项办理办法》,明确今后对企业所得税优惠事项全部取消审批,一律实行事后备案管理,并从备案时间、备案资料、留存备查资料等方面规范了备案的操作要点。随公告还公布了《企业所得税优惠事项备案管理目录》(2015年),共汇集了55项“优惠事项名称”。其中与混凝土砌块(砖)等行业有关系的,有:“11.综合利用资源生产产品取得的收入在计算应纳税所得额时
The State Administration of Taxation promulgated the announcement (No. 76 of 2015) on November 12, 2015, promulgating the ”Procedures for Handling Enterprise Income Tax Preferential Policies and Issues“, clarifying that all enterprise income tax preferential treatments will be canceled and approved in the future, all of which shall be governed by the filing of records and shall be formulated from Filing time, filing information, retained for inspection information and other aspects of the operation of the record points. Along with the announcement, the Catalog for the Management of Filing of Enterprise Income Tax Issues (2015) was also announced, bringing together a total of 55 items of ”Prestige Items“. Among them, it is related to industries such as concrete blocks (bricks), and includes: ”11. Revenue from the comprehensive utilization of resources to produce products When calculating taxable income