论文部分内容阅读
2017年企业所得税汇算清缴期如期而至,如何应对涉税鉴证业务暂停可能导致的行业收入整体下滑,这是广大税务师行业从业者迫切需要思考并行动起来的问题。一、行业业务范围政策的调整中税协印发的《关于贯彻〈国家税务总局党组关于扎实开展三项专项治理深入推进巡视整改的通知〉的通知》(税行党发〔2016〕021号)提出,“加快业务转型升级。确立纳税申报代理和税务咨询业务的主业地位。将作为纳税申报代理业务中间环节的所得税
In 2017, the final settlement of enterprise income tax will come on schedule. How to cope with the possible drop in the total industry revenue due to the suspension of the tax-related certification business is a pressing issue that most tax practitioners in the industry need to think about and act upon. I. Adjustment of Scope of Business Sector Policies The Circular on Carrying out the Notice of the Party Committee of the State Administration of Taxation on Realizing Thorough Three Special Governing Patrols and Reforms [Notice No. 2016 No. 021 of the Tax Bank of China) ”Speed up the business transformation and upgrading.Determine the tax return agency and tax consulting business of the main industry status will be used as a proxy for tax reporting intermediary income tax