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为适应税务师行业企业所得税年度申报服务业务市场转型的需要,2016年10月中税协发布了《企业所得税年度纳税申报准备咨询业务规则(试行)》(以下简称《申报准备规则》)。本文对《申报准备规则》进行解读。一、《申报准备规则》的背景和意义2016年8月《国家税务总局关于停止执行<注册税务师管理暂行办法>第二十三条有关规定的通知》(税总函〔2016〕407号)暂停了“企业所得税汇
In order to meet the needs of tax service industry enterprise income tax year to declare the transformation of the service business market, the China Taxation Association released the Business Rules on Enterprise Tax Preparation for Tax Return (Trial Implementation) (hereinafter referred to as the ”Declaration Preparation Rules“) in October 2016. This article interprets the ”Preparing Rules for Declarations“. I. Background and Significance of ”Preparing Rules for Declaration“ August 2016 Notice of the State Administration of Taxation on Terminating the Implementation of Article 23 of the Interim Procedures for the Administration of Taxes on Taxes (Tax General Office [2016] No. 407) Suspended ”corporate income tax exchange